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Financial Reporting
GASB Comment Letter Archive
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GASB Comment Letter Archive
The Financial Reporting Executive Committee (
FinREC
), formerly known as the Accounting Standards Executive Committee (AcSEC), has prepared the following positions addressed to bodies having authority over accounting and financial reporting standards.
Accounting Standards team members help develop comment letters to communicate the views of the FinREC on financial accounting and reporting proposals issued by standard setters, such as
FASB
,
GASB
, and the
IASB
.
Letters to GASB
2010
AICPA's October 4, 2010 comment letter on GASB's Preliminary Views,
Pension Accounting and Financial Reporting by Employers
AICPA's August 20, 2010 comment letter on GASB's Exposure Draft on
Codification of Accounting and Financial Reporting Guidance Contained in the PreNovember 30, 1989 FASB and AICPA Pronouncements
AICPA’s July 20, 2010 comment letter on GASB’s exposure draft on
The Financial Reporting Entity an Amendment of GASB Statements No. 14 and 34
2009
AICPA’s November 30, 2009 comment letter on the GASB's Financial Instruments Omnibus Exposure Draft
October 7, 2009 AICPA comment letter on the GASB's Accounting and Financial Reporting for Service Concession Arrangements Exposure Draft
August 12, 2009 comment letter on GASB Invitation to Comment (ITC), Pension Accounting and Financial Reporting
2008
November 11, 2008 AICPA comment letter on GASB's ED on Codification of Accounting and Financial Reporting Guidance Contained in the AICPA Statements on Auditing Standards and The Hierarchy of Generally Accepted Accounting Principles for State and Local Governments
January 15, 2008 AICPA comment letter on GASB's ED Accounting and Financial Reporting for Derivative Instruments
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