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AcSEC Position (Comment Letters to Other Organizations)
Letters to FASB
Letters to FASAB
Letters to GASB
Letters to IASB
Letters to SEC
Letters to FASB
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October 9, 2009 comment letter on FASB's Exposure Draft on Improving Disclosures about Fair Value Measurements
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August 24, 2009 AcSEC comment letter on the FASB ED, Disclosures about the Credit Quality of Financing Receivables and the Allowance for Credit Losses
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AcSEC's July 31, 2009 comment letter on FASB's Discussion Paper, Preliminary Views, Leases (DP).
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AcSEC's July 27, 2009 comment letter on the joint FASB/IASB Discussion Paper, Preliminary Views on Revenue Recognition in Contracts with Customers.
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July 7, 2009 comment letter on proposed FASB Staff Position (FSP) FAS 157-g, “Estimating the Fair Value of Investments in Investment Companies That Have Calculated Net Asset Value per Share in Accordance with the AICPA Audit and Accounting Guide, Investment Companies.”
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April 14, 2009 comment letter on FASB’s Financial Statement Presentation Discussion Paper.
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AcSEC April 1, 2009 comment letter on the FASB's Proposed Staff Positions (1) FSP FAS 115-a, FAS 124-a, and EITF 99-20-b, Recognition and Presentation of Other-Than-Temporary Impairments, and (2) FSP FAS 157-e, Determining Whether a Market is Not Active and a Transaction is Not Distressed.
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AcSEC's December 7, 2008 comment letter to FASB's Exposure Draft on Going Concern
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AcSEC's November 17, 2008 comment letter on the FASB's Exposure Draft on Amendments to FASB Interpretation No. 46(R)
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AcSEC's November 17, 2008 comment letter on FASB's ED on Accounting for Transfers of Financial Assets, an amendment of FASB Statement No. 140
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AcSEC’s October 9, 2008 comment letter on the FASB's and IASB’s May 29, 2008 Exposure Draft, The Objective of Financial Reporting and Qualitative Characteristics and Constraints of Decision-Useful Financial Reporting Information. (AcSEC asks for NPOs to be scoped in.)
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AcSEC’s October 9, 2008 comment letter on the FASB's and IASB’s May 29, 2008 Preliminary Views, Conceptual Framework for Financial Reporting: The Reporting Entity. (AcSEC asks for NPOs to be scoped in.)
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October 8, 2008 AcSEC comment letter on proposed FASB Staff Position FSP FAS 157-d, Determining the Fair Value of a Financial Asset in a Market That Is Not Active.
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August 18, 2008 AcSEC comment letter on Proposed Statement of Financial Accounting Standards, Accounting for Hedging Activities, an amendment of FASB Statement No. 133
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AcSEC's August 7th, 2008 comment letter on the FASB's Proposed Statement of Financial Accounting Standards, Disclosure of Certain Loss Contingencies – an amendment of FASB Statements No. 5 and 141 (R) (the proposal)
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PSC's July 8, 2008 comment letter on the FASB's request for additional comments on a potential revision to the October 2006 proposed Statement, Not-for-Profit Organizations: Mergers and Acquisitions
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May 30, 2008 AcSEC comment letter to FASB Preliminary Views Document, Financial Instruments with Characteristics of Equity
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April 15, 2008 PSC comment letter to FASB on FSP, Endowments of Not-for-Profit Organizations: Net Asset Classification of Funds Subject to an Enacted Version of the Uniform Prudent Management of Institutional Funds Act, and Enhanced Disclosures.
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January 17, 2008 FASB Effective Dates
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January 16, 2008 AcSEC comment letter to FASB on FAS 142-f, Determination of the Useful Life of Intangible Assets
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AcSEC PSC December 6, 2007 comment letter on the FASB's Proposed FSP SOP 94-3-a and HCO-a
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November 30, 2007 comment letter on FSP, Effective Date of AICPA Statement of Position 07-1
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April 10th, 2007 AICPA's Accounting Standards Executive Committee(AcSEC) on the Proposed Statement of Financial Accounting Standards, Disclosures about Derivative Instruments and Hedging Activities, an amendment of FASB Statement No. 133 (File Reference No. 1510-100)
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March 23, 2007 AICPA comment letter on FASB’s January 15, 2007 Invitation to Comment, Valuation Guidance for Financial Reporting (ITC)
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March 8, 2007 comment letter on the FASB's October 9, 2006 Exposure Draft of a proposed Statement of Financial Accounting Standards, Not-for-Profit Organizations: Goodwill and Other Intangible Assets Acquired in a Merger or Acquisition
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March 1, 2007 comment letter on FASB FAS, Not-for-Profit Organizations: Mergers and Acquisitions
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November 3, 2006 Preliminary Views, Conceptual Framework of Financial Reporting: Objective of Financial Reporting and Qualitative Characteristics of Decision-Useful Financial Reporting Information
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August 30, 2006 comment letter on FASB Invitation to Comment - Bifurcation of Insurance and Reinsurance Contracts for Financial Reporting
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July 10, 2006 comment letter on FASB FSP, Revision to the Definition of a Public Entity to Include an Obligor for Conduit Debt Securities
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May 18, 2006 FASB's proposed Statement of Financial Accounting Standards, Employers Accounting for Defined Benefit Pension and Other Postretirement Plans, an amendment of FASB Statements No. 87, 88, 106, and 132 (R), (File No. 1025 - 300)
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April 3, 2006 FASB Staff Position FAS 142-d, Amortization and Impairment of Acquired Renewable Intangible Assets
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December 5, 2005 Proposed Statement of Financial Accounting Standards, Accounting for Transfers of Financial Assets, an Amendment of FASB Statement No. 140 (File No. 1225-001)
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November 29, 2005 comment letter on the proposed FASB Staff Position, SOP 94-6-a - Nontraditional Loan Products
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November 7, 2005 comment letter on Accounting for Certain Hybrid Financial Instruments, an Amendment of FASB Statements No. 133 and 140 (File No. 1210-001) , and Proposed Statement of Financial Accounting Standards , Accounting for Servicing of Financial Assets, an amendment of FASB Statement No. 140 (File No. 1220-001)
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November 7, 2005 comment letter on FASB ED Business Combinations: a replacement of FASB Statement No. 141 and Consolidated Financial Statements, Including Accounting and Reporting of Noncontrolling Interests in Subsidiaries - a replacement of ARB No. 51.
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September 19, 2005 comment on FASB staff position INV-a, Reporting of Fully Benefit-Responsive Investment Contracts Held by Certain Investment Companies Subject to the AICPA Investment Company Guide.
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September 9, 2005 comment letter on FASB interpretation, Accounting for Uncertain Tax Positions - an Interpretation of FASB Statement No. 109.
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August 2, 2005, comment letter on FASB ED on The Hierarchy of Generally Accepted Accounting Principles.
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September 14, 2004, Comment Letter on FASB Fair Value ED.
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August 10, 2004, Comment letter to FASB.
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June 04, 2004, Comment letter to Mr Robert Herz.
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June 30, 2004, Share-Based Payment, an Amendment of FASB Statements No. 123 and 95.
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October 21, 2002, Proposal for a Principles-Based Approach to Accounting Standards Setting in the United States
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Consolidation of Certain Special-Purpose Entities
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Guarantor's Accounting and Disclosure Requirements for Guarantees, Including Indirect Guarantees of Indebtedness of Others
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Comment on the proposal of the Financial Accounting Foundation (FAF) to implement certain changes designed to streamline the FASB process
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Preliminary Views on Major Issues Related to Reporting Financial Instruments and Certain Related Assets and Liabilities at Fair Value (the Views)
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Special Report - Financial Instruments: Joint Working Group (JWG) Recommendations on Accounting for Financial Instruments and Similar Items
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Proposed FASB Technical Bulletin No. 01-a, Effective Date for Certain Financial Institutions of Certain Provisions of Statement 140 Related to the Isolation of Transferred Financial Assets.
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Business Combinations and Intangible Assets-Accounting for Goodwill (ED)
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Accounting for Financial Instruments with Characteristics of Liabilities, Equity, or Both (ED) and Proposed Amendment to FASB Concepts Statement No. 6 to Revise the Definition of Liabilities, an Amendment to FASB Concepts Statement No. 6 (Amendment)
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Proposed Statement of Financial Accounting Standards, Accounting for the Impairment or Disposal of Long-Lived Assets and for Obligations Associated with Disposal Activities
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Accounting for Obligations Associated with the Retirement of Long-Lived Assets
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Business Combinations and Intangible Assets
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Accounting for Certain Transactions Involving Stock Compensation: an Interpretation of APB Opinion No. 25
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Accounting for Transfers of Financial Assets
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Classification and Measurement of Financial Assets Securitized Using a Special-Purpose Entity
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Letters to GASB
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October 7, 2009 AICPA comment letter on the GASB's Accounting and Financial Reporting for Service Concession Arrangements Exposure Draft
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August 12, 2009 comment letter on GASB Invitation to Comment (ITC), Pension Accounting and Financial Reporting.
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November 11, 2008 AICPA comment letter on GASB's ED on Codification of Accounting and Financial Reporting Guidance Contained in the AICPA Statements on Auditing Standards and The Hierarchy of Generally Accepted Accounting Principles for State and Local Governments
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June 30, 2008 comment letter on GASB's ED, Fund Balance Reporting and Governmental Fund Type Definitions
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January 15, 2008 AICPA comment letter on GASB's ED Accounting and Financial Reporting for Derivative Instruments
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April 6, 2007 AICPA comment letter on GASB's ED Accounting and Financial Reporting for Intangible Assests
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April 3, 2007 AICPA comment letter on GASB's comment letter on Pension Disclosures: An Amendment of GASB Statements No. 25 and No. 27
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February 22, 2007 GASB comment letter on Fund Balance Reporting and Governmental Fund Definitions
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January 29, 2007 comment letter on GASB Elements of Financial Statements
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September 11, 2006 comment letter on GASB Preliminary Views (PV), Accounting and Financial Reporting for Derivatives
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May 25, 2006 comment letter on GASB Exposure Draft, Accounting and Financial Reporting for Pollution Remediation Obligations
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February 9, 2006 comment letter on GASB ED on Sales and Pledges of Receivables and Future Revenues
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Pollution Remediation
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Termination Benefit - Termination Benefit appendix
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Communication Methods
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Final Letters Net Assets
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Accounting and Financial Reporting by Employers for Postemployment Benefits Other Than Pensions
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Accounting and Financial Reporting by Employers for Postemployment Benefits Other Than Pensions (employer exposure draft) and Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions.
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Accounting and Financial Reporting for Impairment of Capital Assets and for Insurance Recoveries.
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Budgetary Comparison Schedules-Perspective Differences
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The Financial Reporting Entity-Affiliated Organizations
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Basic Financial Statements and Management's Discussion and Analysis for State and Local Governments: Omnibus
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AcSEC comment letter on ED 5 Insurance Contracts (ED)
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Certain Financial Statement Note Disclosures
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Certain Financial Statement Note Disclosures - Attachment
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Disclosures about Year 2000 Issues - a Rescission of Technical Bulletins 98-1 and 99-1
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Recipient Reporting for Certain Shared Nonexchange Revenues
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Letters to IASB
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Letters to SEC
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