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
, and the IASB
Letters to GASB
- November 28, 2011, comment letter on GASB’s Exposure Draft Reporting Items Previously Recognized as Assets and Liabilities
- September 22, 2011, comment letter on GASB’s Exposure Drafts Accounting and Financial Reporting for Pensions an amendment of GASB Statement No. 27 and Financial Reporting for Pension Plans an amendment of GASB Statement No. 25
- September 22, 2011, comment letter on GASB’s Preliminary Views Recognition of Elements of Financial Statements and Measurement Approaches
- March 11, 2011, comment letter on GASB's Exposure Draft Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net Position
to main Comment Letter page.