Accounting Standards Comment Letters 


     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 
    FASB ED (Topic 205), Presentation of Financial Statements: Reporting Discontinued Operations 
    Comment Letter
    by the PCPS Technical Issues Committee. Letter date: September 5, 2013
    FASB/Private Company Council ED (Topic 815), Derivatives and Hedging: Accounting for Certain Receive-Variable, Pay-Fixed Interest Rate Swaps 
    Comment Letter
    by the PCPS Technical Issues Committee. Letter date: August 28, 2013 
    FASB/Private Company Council ED, (Topic 805), Business Combinations: Accounting for Identifiable Intangible Assets in a Business Combination 
    Comment Letter
    by the PCPS Technical Issues Committee. Letter date: August 27, 2013 
    FASB/Private Company Council ED, (Topic 350), Intangibles—Goodwill and Other: Accounting for Goodwill 
    Comment Letter
    by the PCPS Technical Issues Committee. Letter date: August 27, 2013 
    FASB ED, Technical Corrections and Improvements Related to Glossary Terms 
    Comment Letter
    by the PCPS Technical Issues Committee. Letter date: August 5, 2013 
    FASB/Private Company Council Invitation to Comment, Private Company Decision-Making Framework—A Guide for Evaluating Financial Accounting and Reporting for Private Companies 
    Comment Letter
    by the PCPS Technical Issues Committee. Letter date: June 26, 2013
    FASB ED (Subtopic 825-15), Financial Instruments: Credit Losses 
    Comment Letter
    by the PCPS Technical Issues Committee. Letter date: June 5, 2013 
    FASB ED (Subtopic 825-10), Financial Instruments: Recognition and Measurement of Financial Assets and Financial Liabilities and the related ED of Codification Amendments
    Comment Letter by the PCPS Technical Issues Committee. Letter date: May 19, 2013
    AICPA ED, Proposed Financial Reporting Framework for Small- and Medium-Sized Entities
    Comment Letter
    by the PCPS Technical Issues Committee. Letter date: January 30, 2013
    FASB ED (Topic 825), Financial Instruments: Clarifying the Scope and Applicability of a Particular Disclosure [on fair value measurements] to Nonpublic Entities
    Comment Letter
    by the PCPS Technical Issues Committee. Letter date: January 22, 2013 



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