SEC 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 SEC

2009

April 9, 2009 AICPA comment letter on the SEC's proposed Roadmap for the Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards by U.S. Issuers (Roadmap)

2008

November 11, 2008 AICPA comment letter on Securities and Exchange Commission's (SEC) study of mark-to-market accounting applicable to financial institutions

2007

November 12, 2007 IFRS Option Comment Letter

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