Documents for Public Comment

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  1. Public-Private and Public-Public Partnerships and Availability Payment Arrangements
    (Comment Deadline: September 13, 2019)

    (Exposure Draft)
    June 6, 2019 (Approved by Board)

  2. Subscription-Based Information Technology Arrangements
    (Comment Deadline: August 23, 2019)

    (Exposure Draft)
    May 13, 2019 (Approved by Board)

  3. Implementation Guide—Leases
    (Comment Deadline: April 30, 2019)

    (Exposure Draft)
    February 19, 2019 (Cleared by Board)

  4. Implementation Guide—Fiduciary Activities
    (Comment Deadline: February 28, 2019)

    (Exposure Draft)
    December 17, 2018 (Cleared by Board)

  5. Financial Reporting Model Improvements
    (Comment Deadline: February 15, 2019)

    (Preliminary Views)
    September 12, 2018 (Approved by Board)
  6. Recognition of Elements of Financial Statements
    (Comment Deadline: February 15, 2019)

    (Preliminary Views)
    September 12, 2018 (Approved by Board)

  7. Revenue and Expense Recognition
    (Comment Deadline: April 27, 2018)

    (Invitation to Comment)
    January 23, 2018 (Cleared by Board)