The standard setters issue their proposed standards as exposure drafts. Interested parties are encouraged to review the exposure draft and respond by the comment deadline.
Comment Deadline: May 31, 2024Exposure DraftICPAS Comment Letter:Review of the Private Company Council
Comment Deadline: July 10, 2024Exposure DraftICPAS Comment Letter:Compensation—Stock Compensation (Topic 718)
Accounting Standards Update 2024-01—Compensation—Stock Compensation (Topic 718): Scope Application of Profits Interest and Similar Awards
Comment Deadline: June 6, 2023Exposure DraftICPAS Comment Letter:Accounting for and Disclosure of Crypto Assets
Accounting Standards Update 2023-08—Intangibles—Goodwill and Other—Crypto Assets (Subtopic 350-60): Accounting for and Disclosure of Crypto Assets
Comment Deadline: May 30, 2023Exposure DraftICPAS Comment Letter:Improvements to Income Tax Disclosures
Accounting Standards Update 2023-09—Income Taxes (Topic 740): Improvements to Income Tax Disclosures
Comment Deadline: February 21, 2023Exposure DraftICPAS Comment Letter:Conceptual Framework for Financial Reporting – Chapter 5: Recognition and Derecognition
Concepts Statement No. 8—Conceptual Framework for Financial Reporting—Chapter 5, Recognition and Derecognition
Comment Deadline: January 16, 2023Exposure DraftICPAS Comment Letter:Conceptual Framework for Financial Reporting – Chapter 2: The Reporting Entity
Concepts Statement No. 8—Conceptual Framework for Financial Reporting—Chapter 2, The Reporting Entity
Comment Deadline: January 16, 2023Exposure DraftICPAS Comment Letter:Leases: Common Control Arrangements
Accounting Standards Update 2023-01—Leases (TOPIC 842): Common Control Arrangements
Comment Deadline: December 27, 2022Exposure DraftICPAS Comment Letter:Business Combinations – Joint Venture Formations: Recognition and Initial Measurement
Accounting Standards Update 2023-05—Business Combinations—Joint Venture Formations (Subtopic 805-60): Recognition and Initial Measurement
Comment Deadline: December 20, 2022Exposure DraftICPAS Comment Letter:Segment Reporting – Improvements to Reportable Segment Disclosures
Accounting Standards Update 2023-07—Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures
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