Accounting and Financial Reporting FinREC Positions
Comment Letter:
The Financial Reporting Executive Committee (FinREC) has issued the following comment letters to communicate its views and positions on accounting and financial reporting proposals issued by standard setters, such as FASB, GASB, and the IASB
Published on May 01, 2013
Accounting and Financial Reporting for Pensions an amendment of GASB Statement No. 27 and Financial Reporting for Pensi...
Comment Letter:
September 22, 2011 comment letter from the AICPA State and Local Government Expert Panel on GASB’s exposure drafts Accounting and Financial Reporting for Pensions an amendment of GASB Statement No. 27 and Financial Reporting for Pension Plans an amendment of GASB Statement No. 25
Published on October 10, 2011
Accounting Standards Executive Committee Comment Letter
Article:
...The Accounting Standards Executive Committee of the American Institute of Certified Public Accountants (AcSEC) has reviewed the Exposure Draft of the proposed FASB Statement, Accounting for Transfers of Financial Assets, an...
Published on July 11, 2011
AICPAIndustryLettertoFASB_july29_2009_Final.pdf
Article:
Accounting Standards comment letter to FASB
Published on July 11, 2011
Taxing Accounting Services
Issue Brief:
AICPA Tax Accounting Services information page
Published on March 29, 2012
Extraterritorial Private Rights of Action, also known as F-Cubed Litigation
Article:
The accounting profession believes private litigants may utilize U.S. securities laws within the territorial jurisdiction of the U.S. and that the United States Supreme Court decision in Morrison v...
Published on April 03, 2013
FASAB Accounting for Social Insurance - Comment Letter
Article:
...AICPA recommends to the Federal Accounting Standards Advisory Board (FASAB) that once a final standard is issued for social insurance programs and effective several years, the board should evaluate whether additional steps should be taken...
Published on July 11, 2011
IASB Financial Instruments with Characteristics of Equity - Comment Letter
Article:
The Accounting Standards Executive Committee (AcSEC) appreciates the Financial Accounting Standards Board (FASB) and International Accounting Standards Board (IASB) efforts to simplify the literature currently navigated to determine whether a financial...
Published on July 11, 2011
AICPA AcSEC Comments - The Objective and Constraints of Financial Reporting Information and Qualitative Characteristics
Comment Letter:
...The Accounting Standards Executive Committee of the AICPA (AcSEC) is pleased to offer comments on the FASB's and IASB's May 29, 2008 Exposure Draft, The Objective of Financial Reporting...
Published on March 29, 2013
AcSEC Comments on FASBs Proposed Staff Positions
Article:
The Accounting Standards Executive Committee (AcSEC) encourages the FASB to continue to refine fair value measurement guidance as application issues are identified and complete other related fair value projects on its...
Published on July 11, 2011
AICPA AcSEC Comments Conceptual Framework for Financial Reporting The Reporting Entity
Comment Letter:
...The Accounting Standards Executive Committee of the American Institute of Certified Public Accountants (AcSEC) is pleased to offer comments on the FASB's and IASB's (the Boards) May 29, 2008...
Published on January 24, 2013
July-27-2009-Revenue-Recognition-comment-letter.pdf
Article:
The Accounting Standards Executive Committee (AcSEC) comment letter on the joint FASB/IASB Discussion Paper, Preliminary Views on Revenue Recognition in Contracts with Customers
Published on July 11, 2011
leases_comment_letter_july31_2009.pdf
Article:
The Accounting Standards Executive Committee comment letter on the FASB's and IASB’s (the boards) March 19, 2009 Discussion Paper, Preliminary Views, Leases (DP
Published on July 11, 2011
Compilation and Review - ARSC Comment Letters
Article:
Listing of ARSC compilation and review comment letters.
Published on February 14, 2013
FV_Disclosures_Comment_Letter_Final.pdf
Article:
The Accounting Standards Executive Committee of the American Institute of Certified Public Accountants (AcSEC) comment letter on FASB Exposure Draft, Improving Disclosures about Fair Value Measurements
Published on July 11, 2011