The FASB Accounting Standards Codification® includes features that allow you to submit content-related feedback or general, system-related comments. The feedback system is not designed for comments on proposed Accounting Standards Updates.
As a registered user of the FASB Accounting Standards Codification® Research System website, you are able and are encouraged to provide feedback, at the paragraph level, to the FASB about any content-related matters. For specific information about the Codification and the feedback process, please read About the Codification.
To submit content-related feedback on a particular paragraph or group of paragraphs in the body of the Codification, click the "SUBMIT FEEDBACK" link available at the bottom of each paragraph. When the feedback box opens, select a category from the "Type of Feedback" dropdown menu, and type or paste in your comment. Note that formatting (lists, bold, etc.) is not retained and there is a 4,000 character limit on feedback submissions. When you are finished, click the "SUBMIT" button.
Your comment is sent to the FASB and will have a status of "New" until the FASB staff begins to process it. While your feedback is new, you can edit or delete it. You can also submit multiple comments for any given paragraph, if, for example, you determine that more information would be useful to the FASB staff.
Click here to submit general feedback: https://asc.fasb.org/generalfeedback.
General feedback includes comments about the Codification overall, the Codification Research System website, system features, and other system-related items that are not content specific.
On the "General Feedback" page, select a category from the "Type of Feedback" dropdown menu, type or paste in your comment, and click the "SUBMIT" button.
For quicker response times and better results, please use only the appropriate system feature for each type of feedback.