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Private Company Financial Reporting

Private Company Financial Reporting 

Approximately 7,700 CPAs, lenders, investors, other financial statement users, private companies, small business owners and other stakeholders sent comment letters to the Financial Accounting Foundation in response to its proposal for changing private company financial reporting (comment letters were due Jan. 14). The vast majority of comment letters (about 7,600) urged FAF to accept the Blue Ribbon Panel on Standard Setting for Private Companies' recommendation that an independent, authoritative standard-setting board be set up to modify U.S. GAAP, where warranted, for private companies. FAF held roundtable discussions through March 1 to gain further input from stakeholders. According to a FASB webcast on March 12, FAF may issue a decision following its May 22-23 meeting of its Board of Trustees.




AICPA on FAF Proposal FAF Roundtables Outreach Toolkit

In this AICPA Insights blog post, AICPA President and CEO Barry Melancon, CPA, discusses why FAF's proposed council would not bring true, lasting change.

Four roundtables were held Jan. 18 through March 1 in select cities. Keep informed on FAF's project.

Explain the effort to enhance the relevance and reduce the complexity of private company financial statements.



Comment Letter to the Financial Accounting Foundation (FAF)

The comment period on the Financial Accounting Foundation's proposal ended Jan. 14. See the prepared comment letter sent by more than 7,400 stakeholders.




PCFR Resources

Private Company GAAP (PCGAAP)



Blue Ribbon Panel on Standard Setting for Private Companies

The
Blue Ribbon Panel was established to address how accounting standards can best meet the needs of users of private company financial statements. The panel delivered its report to the Financial Accounting Foundation in late Jan. The Financial Accounting Foundation conducted an outreach program March-August.


AICPA Urges Private Company Constituents to Push for Change

AICPA President and CEO Barry Melancon, CPA, gives an overview of the Financial Accounting Foundation's proposal and urges private company financial statement preparers, auditors and users to send the Financial Accounting Foundation a comment letter expressing their support for an independent, authoritative standard-setting board.

For access to more PCFR-related videos, visit AICPA TV.





Quick Links
In addition to the information contained on this page, below are other links of interest to private company stakeholders:

For more information, send an email to rdurak@aicpa.org

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