Exposure Drafts and Other Documents for Comment

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 Clarification of Paragraphs 40-41 of SFFAS 6, Accounting for Property, Plant, and Equipment, as amended (PDF) N/A Comment Letters May 31, 2018
Exposure Draft Accounting and Reporting of Government Land (PDF) Word Version of Questions for Respondents (Download) Comment Letters July 30, 2018
Exposure Draft Classified Activities (PDF) Word Version of Questions for Respondents (Download) Comment Letters March 16, 2018