PCPS TIC Accounting Standards Comment Letters 


FASB ED: Compensation – Stock Compensation: Improvements to Nonemployee Share-Based Payment Accounting
Comment Letter
by PCPS Technical Issues Committee    Letter Date: May 12, 2017
FASB ED: Simplifying the Classification of Debt in a Classified Balance Sheet (Current versus Noncurrent)
Comment Letter by PCPS Technical Issues Committee    Letter Date: May 5, 2017
FASB ED: Disclosure Framework—Changes to the Disclosure Requirements for Inventory
Comment Letter
by PCPS Technical Issues Committee   Letter Date: March 9, 2017
FASB ED: Distinguishing Liabilities from Equity I. Accounting for Certain Financial Instruments with Down Round Features II. Replacement of the Indefinite Deferral for Mandatorily Redeemable Financial Instruments of Certain Nonpublic Entities and Certain Mandatorily Redeemable Noncontrolling Interests with a Scope 
Comment Letter by PCPS Technical Issues Committee   Letter Date: January 24, 2017
FASB ED: Compensation - Stock Compensation (Topic 718): Scope of Modification Accounting
Comment Letter
by PCPS Technical Issues Committee   Letter Date: December 21, 2016
FASB ED: Service Concession Arrangements: Determining the Customer of the Operation Services
Comment Letter
by PCPS Technical Issues Committee  Letter Date: December 19, 2016
FASB ED: Derivatives and Hedging Targeting Improvements
Comment Letter
by PCPS Technical Issues Committee  Letter Date: November 22, 2016
FASB ED: Agenda Consultation Invitation to Comment
Comment Letter
by PCPS Technical Issues Committee  Letter Date: October 17, 2016
FASB ED (Topic 740): Disclosure Framework — Changes to the Disclosure Requirements for Income Taxes
Comment Letter
by PCPS Technical Issues Committee Letter Date: October 5, 2016
FASB ED (Subtopic 958-810): Clarifying When a Not-for-Profit Entity That is a General Partner Should Consolidate a For-Profit Limited Partnership or Similar Entity
Comment Letter
by PCPS Technical Issues Committee Letter Date: October 3, 2016
FASB ED (Subtopic 610-20): Clarifying the Scope of Asset Derecognition Guidance and Accounting for Partial Sales of Nonfinancial Assets
Comment Letter
by PCPS Technical Issues Committee Letter Date: August 12, 2016
FASB ED (Topic 606): Technical Corrections and Improvements to Update No. 2014-09, Revenue from Contracts with Customers
Comment Letter by PCPS Technical Issues Committee Letter Date:  August 4, 2016
FASB ED (Topic 810): Consolidation – Interests Held through Related Parties that are under Common Control
Comment Letter by PCPS Technical Issues Committee Letter Date:  July 26, 2016
FASB ED (Topic 350): Simplifying the Accounting for Goodwill Impairment
Comment Letter
by PCPS Technical Issues Committee Letter Date:  July 14, 2016
FASB ED, Technical Corrections and Improvements (4/21/16)
Comment Letter by PCPS Technical Issues Committee Letter Date:  July 6, 2016
FASB ED (Topic 230): Statement of Cash Flows – Restricted Cash
Comment Letter
by PCPS Technical Issues Committee Letter Date:  June 25, 2016
FASB ED (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost
Comment Letter
by PCPS Technical Issues Committee Letter Date:  April 26, 2016
FASB ED (Subtopic 715-20): Changes to the [Employer’s] Disclosure Requirements for Defined Benefit Plans
Comment Letter
by PCPS Technical Issues Committee Letter Date:  April 25, 2016
FASB ED (Topic 250): Statement of Cash Flows—Classification of Certain Cash Receipts and Cash Payments (an EITF consensus)
Comment Letter by PCPS Technical Issues Committee Letter Date: March 29, 2016 
FASB ED (Topic 820): Fair Value Measurement—Disclosure Framework—Changes to the Disclosure Requirements for Fair Value Measurement 
Comment Letter by PCPS Technical Issues Committee Letter Date: March 4, 2016 
FASB ED (Topic 832): Government Assistance—Disclosures by Business Entities about Government Assistance
Comment Letter by PCPS Technical Issues Committee Letter Date: February 10, 2016
FASB ED (Topic 805): Business Combinations—Clarifying the Definition of a Business
Comment Letter
by PCPS Technical Issues Committee Letter Date: January 27, 2016  
FASB ED of Amendments to Statement of Financial Accounting Concepts on Qualitative Characteristics of Useful Financial Information [Materiality]
Comment Letter
by PCPS Technical Issues Committee Letter Date: December 9, 2015 
FASB ED (Topic 235): Notes to Financial Statements—Assessing Whether Disclosures are Material
Comment Letter
by PCPS Technical Issues Committee Letter Date: December 9, 2015 
FASB ED (Topic 606): Revenue from Contracts with Customers—Narrow-Scope Improvements and Practical Expedients
Comment Letter
by PCPS Technical Issues Committee Letter Date: November 17, 2015  
FASB ED (Various Topics): PCC Alternatives—Effective Date and Transition Guidance—a proposal of the Private Company Council
Comment Letter
by PCPS Technical Issues Committee Letter Date: November 17, 2015
FASB ED (Topics 958 and 954): Presentation of Financial Statements of Not-for-Profit Entities
Comment Letter by PCPS Technical Issues Committee Letter Date: September 11, 2015 
FASB ED (Topic 718): Stock Compensation—Improvements to Employee Share-Based Payment Accounting
Comment Letter by the PCPS Technical Issues Committee Letter Date:  August 31, 2015
FASB (Topic 323): Investments—Simplifying the Equity Method of Accounting
Comment Letter by the PCPS Technical Issues Committee. Letter Date: August 4, 2015
FASB (Topic 805): Business Combinations—Simplifying the Accounting for Measurement-Period Adjustments
Comment Letter by the PCPS Technical Issues Committee. Letter Date: July 6, 2015 
FASB ED (Topic 606): Revenue from Contracts with Customers: Identifying Performance Obligations and Licensing 
Comment Letter by the PCPS Technical Issues Committee. Letter Date: July 1, 2015 
FASB ED (Topic 606): Revenue from Contracts with Customers: Deferral of the Effective Date
Comment Letter
by the PCPS Technical Issues Committee. Letter date: May 29, 2015
FASB EDs (Topics 960, 962 and 965): Plan Accounting [Simplifications]
Comment Letter
by the PCPS Technical Issues Committee. Letter date: May 20, 2015  
FASB ED (Topic 820): Disclosures for Investments in Certain Entities That Calculate Net Asset Value per Share
Comment Letter
by the PCPS Technical Issues Committee. Letter date: January 16, 2015
FASB ED (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Cost 
Comment Letter
by the PCPS Technical Issues Committee. Letter date: December 17, 2014 
FASB ED (Topic 715): Practical Expedient for the Measurement Date of an Employer’s Defined Benefit Obligation and Plan Assets 
Comment Letter
by the PCPS Technical Issues Committee. Letter date: December 15, 2014 
FASB ED (Subtopic 350-40): Customer’s Accounting for Fees Paid in a Cloud Computing Arrangement 
Comment Letter
by the PCPS Technical Issues Committee. Letter date: November 15, 2014
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  



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