IASB 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 IASB

2010

November 30, 2010 AICPA comment letter on the IASB Exposure Draft - Insurance Contracts (the ED)

2009

September 1, 2009 comments on the International Accounting Standards Board June 2009 Request for Information, Impairment of Financial Assets: Expected Cash Flow Approach
March 17, 2009 Comments on the issues associated with the review of the IASC Foundation’s (IASCF) Constitution - part 2

2008

September 15, 2008 Comments on the issues associated with the review of the IASC Foundation’s (IASCF) Constitution
June 17, 2008 comment letter on IASB Preliminary Views Document, Financial Instruments with Characteristics of Equity

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