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 requestTitleWord version of questions for respondentsComment lettersDate Comments requested by
Exposure DraftLeases Implementation Guidance Updates (PDF)Word Version of Questions for Respondents (Download)Comment LettersJune 30, 2023
Invitation to CommentReexamination of Existing Standards (PDF)Word Version of Questions for Respondents (Download)Comment LettersSeptember 15, 2023