Electronic Feedback Form

Proposed Accounting Standards Update, Income Statement—Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income

Comment Deadline: February 2, 2018

The FASB invites comments on the Proposed Accounting Standards Update, Income Statement—Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income.  A link to the Proposed Update is provided below. Respondents are requested to read the entire document before providing their comments. 

Comments are requested from both those who agree with the proposed guidance and those who do not agree. Comments are most helpful if they identify and clearly explain the issue or question to which they relate. The FASB will make all comments publicly available by posting them to the Online Public Reference Room of its website.

Download the Proposed Accounting Standards Update on Income Statement—Reporting Comprehensive Income 

Interested parties may also provide their comments in the form of a written letter by submitting their comments via email to director@fasb.org, File Reference No. 2018-210, or by sending them to “Technical Director, File Reference No. 2018-210, FASB, 401 Merritt 7, PO Box 5116, Norwalk, CT 06856-5116.” Do not send responses by fax. All responses from those wishing to comment on the Proposed Update must be received by February 2, 2018.

Instructions

This form includes all of the questions that are in the Proposed Update. Questions requiring responses are denoted by a red asterisk (*).

If you would like to return to the form at a later time to complete or revise your responses, click the 'Save' button to retain your responses. After clicking the 'Save' button, you will be presented with a link that you can use to return to your form at a later time.

At the conclusion of the form, you will be provided with a printable summary of your responses. You can edit any responses by clicking the 'Back' button. Click the 'Submit' button to send your comments to the FASB so that they may be added to the public record (i.e. show up on the website).

If you have any questions on this feedback form or the proposed Update, please contact Jenifer Wyss at jjwyss@fasb.org.


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