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    Accounting and Financial Reporting Positions and Comment Letters

    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 February 06, 2014

    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

    Financial Accounting Standards Board Proposals on Repatriation Incentives and New Domestic Manufacturing Deduction Regim...

    Article Financial Accounting Standards Board (FASB) pronouncements focusing on the accounting treatment of the repatriation and domestic manufacturing deduction provisions in the American Jobs Creation Act of 2004
    Published on April 15, 2010

    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

    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

    FSP-FAS-157-g-AcSEC-comment-letter.pdf

    Article The Accounting Standards Executive Committee 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...
    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

    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

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