PCPS TIC Accounting Standards Comment Letters 


    FASB ED (Subtopic 225-20): Simplifying Income Statement Presentation by Eliminating the Concept of Extraordinary Items 
    Comment Letter
    by the PCPS Technical Issues Committee. Letter date: September 30, 2014 
    FASB ED (Topic 330): Simplifying the Measurement of Inventory 
    Comment Letter
    by the PCPS Technical Issues Committee. Letter date: September 30, 2014  
    FASB ED (Topic 805), Business Combinations: Pushdown Accounting 
    Comment Letter
    by the PCPS Technical Issues Committee. Letter date: August 4, 2014 
    FASB ED of Statement of Financial Accounting Concepts (SFAC), Conceptual Framework for Financial Reporting—Chapter 8: Notes to Financial Statements
    Comment Letter
    by the PCPS Technical Issues Committee. Letter date: July 16, 2014 
    FASB ED (Topic 915), Development Stage Entities: Elimination of Certain Financial Reporting Requirements
    Comment Letter
    by the PCPS Technical Issues Committee. Letter date: December 23, 2013 
    FASB ED (Topic 205), Presentation of Financial Statements: Disclosure of Uncertainties about an Entity’s Going Concern Presumption 
    Comment Letter
    by the PCPS Technical Issues Committee. Letter date: November 10, 2013 
    FASB/Private Company Council ED, (Topic 810), Consolidation: Applying Variable Interest Entity Guidance to Common Control Leasing Arrangements 
    Comment Letter
    by the PCPS Technical Issues Committee. Letter date: October 18, 2013 
    FASB ED (Topic 842), Leases (Revised) 
    Comment Letter
    by the PCPS Technical Issues Committee. Letter date: October 10, 2013 



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