Exposure Documents

The full text of the documents listed below can be downloaded by following the links.

Copyright Notice for FASB Documents Listed Below
Copyright © by Financial Accounting Standards Board. All rights reserved. Permission is granted to make copies of this work provided that such copies are for personal or intraorganizational use only and are not sold or disseminated and provided further that each copy bears the following credit line: "Copyright © by Financial Accounting Standards Board. All rights reserved. Used by permission."

1. Accounting for Transfers of Financial Assets—an amendment of FASB Statement No. 140 (Proposed Statement of Financial Accounting Standards)
   August 11, 2005
   (Comment period ends October 10, 2005)
   [Download] (Revised: 08/12/05)

2. Accounting for Servicing of Financial Assets—an amendment of FASB Statement No. 140 (Proposed Statement of Financial Accounting Standards)
   August 11, 2005
   (Comment period ends October 10, 2005)
   [Download] (Revised: 08/12/05)

3. Accounting for Certain Hybrid Financial Instruments—an amendment of FASB Statements No. 133 and 140 (Proposed Statement of Financial Accounting Standards)
   August 11, 2005
   (Comment period ends October 10, 2005)
   [Download] (Revised: 08/12/05)

4. Accounting for Uncertain Tax Positions—an interpretation of FASB Statement No. 109 (Proposed Interpretation)
   July 14, 2005
   (Comment period ends September 12, 2005)
   [Download]

5. Consolidated Financial Statements, Including Accounting and Reporting of Noncontrolling Interests in Subsidiaries—a replacement of ARB No. 51 (Proposed Statement of Financial Accounting Standards)
   June 30, 2005
   (Comment period ends October 28, 2005)
   [Download]

6. Business Combinations—a replacement of FASB Statement No. 141 (Proposed Statement of Financial Accounting Standards)
   June 30, 2005
   (Comment period ends October 28, 2005)
   [Download] (Revised 7/5/05)

7. The Hierarchy of Generally Accepted Accounting Principles

   Financial Accounting Standards Board
   Proposed Statement of Financial Accounting Standards
   April 28, 2005
   Exposure Draft (Comment period ends June 27, 2005)
   [Download]

   AICPA’s Auditing Standards Board
   Proposed Statement on Auditing Standards (SAS)
   May 9, 2005
   Proposed Amendment to SAS 69, The Meaning of Present Fairly in Conformity With Generally Accepted Accounting Principles, for Nongovernmental Entities (Comment period ends June 27, 2005)
   [Download]

   This proposed SAS, which applies only to nongovernmental entities, has been issued in response to the FASB’s proposed Statement of Financial Accounting Standards entitled The Hierarchy of Generally Accepted Accounting Principles.

8. Fair Value Measurements (Proposed Statement of Financial Accounting Standards)
   June 23, 2004
   (Comment period ends September 7, 2004)
   [Download]

9. Earnings per Share—an amendment of FASB Statement No. 128 (Proposed Statement of Financial Accounting Standards)
   December 15, 2003
   (Comment period ends April 13, 2004)
   [Download]

10. Proposed Amendment to FASB Concepts Statement No. 6 to Revise the Definition of Liabilities-an amendment of FASB Concepts Statement No. 6
    October 27, 2000
    [Download]
    
    
11. Accounting for Financial Instruments with Characteristics of Liabilities, Equity, or Both (Proposed Statement of Financial Accounting Standards)
    October 27, 2000

    Exposure Draft
    [Download]
    
    EITF Analysis
    
    

12. Reporting Financial Instruments and Certain Related Assets and Liabilities at Fair Value (Preliminary Views)
    December 14, 1999
    
    

    Front Matter through Alternative View
    [Download]
    
    Appendix Sections A-C
    [Download]
    
    

13. Consolidated Financial Statements: Purpose and Policy (Proposed Statement of Financial Accounting Standards)
    February 23, 1999
    

    Front Matter through Appendix A
    [Download]
    
    Appendix B and C
    [Download]