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.

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Type of requestTitleWord version of questions for respondentsComment lettersDate Comments requested by
Exposure DraftDeferral of the Effective Date of SFFAS 54, Leases (PDF)Word Version of Questions for Respondents (Download)Comment LettersJanuary 31, 2020
Annual Report2019 Annual Report and Three-Year Plan (PDF)N/AComment LettersJanuary 17, 2020
Exposure DraftLoss Allowance for Intragovernmental Receivables (PDF)Word Version of Questions for Respondents (Download)Comment LettersOctober 1, 2019
Exposure DraftConforming Amendments to Technical Releases for SFFAS 54, Leases: An Amendment of SFFAS 5, Accounting for Liabilities of the Federal Government and SFFAS 6, Accounting for Property, Plant, and Equipment (PDF)Word Version of Questions for Respondents (Download)Comment LettersApril 1, 2019
Exposure DraftMateriality (PDF)Word Version of Questions for Respondents (Download)Comment LettersMarch 11, 2019 (updated due to shutdown)
Exposure DraftAccounting and Reporting of Government Land (PDF)Word Version of Questions for Respondents (Download)Comment LettersJuly 30, 2018