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 request | Title | Word version of questions for respondents | Comment letters | Date Comments requested by |
| Exposure Draft | Omnibus Amendments (PDF) | Word Version of Questions for Respondents (Download) | Comment Letters | April 23, 2019 |
| Exposure Draft | Conforming 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 Letters | April 1, 2019 |
| Exposure Draft | Guidance on Recognizing Liabilities Involving Multiple Component Reporting Entities: An Interpretation of SFFAS 5 (PDF) | Word Version of Questions for Respondents (Download) | Comment Letters | March 11, 2019 (updated due to shutdown) |
| Exposure Draft | Materiality (PDF) | Word Version of Questions for Respondents (Download) | Comment Letters | March 11, 2019 (updated due to shutdown) |
| Exposure Draft | Accounting and Reporting of Government Land (PDF) | Word Version of Questions for Respondents (Download) | Comment Letters | July 30, 2018 |
