Accounting Research Tool
U.S. Comment Letters

Proposed FASB Accounting Standards Updates

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Income Statement — Reporting Comprehensive Income — Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement ExpensesFinancial Instruments — Credit Losses (Topic 326): Purchased Financial AssetsCompensation — Stock Compensation (Topic 718): Scope Application of Profits Interest AwardsIntangibles — Goodwill and Other — Crypto Assets (Subtopic 350-60) — Accounting for and Disclosure of Crypto AssetsLeases (Topic 842): Common Control ArrangementsBusiness Combinations — Joint Venture Formations (Subtopic 805-60): Recognition and Initial MeasurementSegment Reporting (Topic 280): Improvements to Reportable Segment DisclosuresFinancial Services — Insurance (Topic 944): Transition for Sold ContractsReference Rate Reform (Topic 848) and Derivatives and Hedging (Topic 815): Deferral of the Sunset Date of Topic 848 and Amendments to the Definition of the Secured Overnight Financing Rate (SOFR) Overnight Index Swap RateLiabilities — Supplier Finance Programs (Subtopic 405-50): Disclosure of Supplier Finance Program ObligationsInterim Reporting (Topic 270): Disclosure Framework — Changes to Interim Disclosure RequirementsFinancial Instruments — Credit Losses (Topic 326): Troubled Debt Restructurings and Vintage DisclosuresFair Value Measurement (Topic 820): Fair Value Measurement of Equity Securities Subject to Contractual Sale RestrictionsFair Value Hedging — Portfolio Layer MethodBusiness Combinations (Topic 805): Accounting for Contract Assets and Contract Liabilities From Contracts With CustomersIntangibles — Goodwill and Other (Topic 350): Accounting Alternative for Evaluating Triggering EventsLeases (Topic 842): Targeted ImprovementsReference Rate Reform (Topic 848) — Scope RefinementFranchisors — Revenue From Contracts With Customers (Subtopic 952-606) — Practical ExpedientCompensation — Stock Compensation (Topic 718): Determining the Current Price of an Underlying Share for Equity-Classified Share-Option AwardsFinancial Services — Insurance (Topic 944): Effective Date and Early ApplicationEffective Dates for Certain EntitiesCodification Improvements to Hedge AccountingCodification Improvements