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||Management's Discussion and Analysis, Rescinding and Replacing SFFAS 15 (PDF)||Online link to questions for respondents||Comment Letters||Dec 7, 2023|
|Exposure Draft||Omnibus Concepts Amendments (PDF)||Online link to questions for respondents||Comment Letters||Nov 27, 2023|
|Exposure Draft||Omnibus Amendments: Amending SFFASs 38, 49, and Technical Bulletin 2011-1 (PDF)||Word Version of Questions for Respondents (Download)||Comment Letters||Sept 21, 2023|
|Exposure Draft||Leases Implementation Guidance Updates (PDF)||Word Version of Questions for Respondents (Download)||Comment Letters||June 30, 2023|
|Exposure Draft||Transitional Amendment to SFFAS 54 (PDF)||Word Version of Questions for Respondents (Download)||Comment Letters||July 27, 2023|
|Invitation to Comment||Reexamination of Existing Standards (PDF)||Word Version of Questions for Respondents (Download)||Comment Letters||Sept 15, 2023|