Exposure Drafts and Other Documents for Comment
The following documents are currently considered to be “outstanding” documents for comment. A document will remain on this list as outstanding until such time as (1) a final Statement of Federal Financial Accounting Standards or other pronouncement is issued or, (2) a revised request for comment is issued that replaces the original one. An example of a case in which a request for comment may be replaced is if the comments received on the original proposal result in a new proposal that differs significantly from the original. Individuals interested in viewing the most current draft of a proposal are encouraged to review the files posted on the related Active Projects page. Individuals may submit a response at any time that a document is outstanding; however, responses generally have more impact if they are submitted by the requested date in the right-hand column.
|Type of request||Title||Word version of questions for respondents||Comment letters||Date Comments requested by|
|Exposure Draft||Tax Expenditures: Management’s Discussion and Analysis and Disclosure Requirements (PDF)||Word Version of Questions for Respondents (Download)||Comment Letters||September 15, 2016|
|Exposure Draft||Insurance Programs (PDF)||Word Version of Questions for Respondents (Download)||March 29, 2016|
|Exposure Draft||Establishing Opening Balances for General Property, Plant, and Equipment: Amending Statement of Federal Financial Accounting Standards (SFFAS) 6, SFFAS 10, SFFAS 23, and Rescinding SFFAS 35 (PDF)||Word Version of Questions for Respondents (Download)||February 4, 2016|