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.

[sws_divider_line]
Type of requestTitleWord version of questions for respondentsComment lettersDate Comments requested by
Exposure DraftOmnibus Amendments: Technical Clarifications Addressing Lessee and Lessor Discount Rates and Sale-leasebacks (PDF)Word Version of Questions for Respondents (Download)Comment LettersJuly 8, 2022
Exposure DraftOmnibus Technical Release Amendments 2022: Conforming Amendments (PDF)Word Version of Questions for Respondents (Download)Comment LettersMay 31, 2022