SEC IFRS Roadmap AcSEC Comment Letter

Comment Letter:  AcSEC letter to SEC on IFRS Roadmap
Published on May 08, 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 agenda. Further comments are...
Published on July 11, 2011

IFRS_Option_Comment_Letter_Final.pdf

Article:  AcSEC letter to SEC on IFRS Option
Published on July 11, 2011

FASB_ Comment_Letter_Dec_7_2008.pdf

Article:  AcSEC's December 7, 2008 comment letter to FASB's ED on Going Concern
Published on July 11, 2011

AcSECCommentLetter_to_FASBOnFSPresentation_041409.pdf

Article:  AcSEC comment letter to FASB
Published on July 11, 2011

FAS_46R_November_172008.pdf

Article:  AcSEC's November 17, 2008 comment letter on the FASB's Exposure Draft on Amendments to FASB Interpretation No. 46(R
Published on July 11, 2011

AcSEC Comment Letter Regarding Admendment of FASB Statement No. 133

Comment Letter:  AICPA comments regarding the proposed statement of financial accounting standards and the accounting for hedging activities, an admendment of FASC statement No. 133.
Published on May 08, 2013

AcSEC_comment_letter_on_proposed_FSP_FAS_142-f1162008.pdf

Article: 
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 Preliminary Views, Conceptual Framework for Financial Reporting: The Reporting Entity
Published on January 24, 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 and Qualitative Characteristics and Constraints of Decision...
Published on March 29, 2013

Dec. 7, 2009 - AcSEC comment letter on FASBs Measurement of Financial Instruments

Article:  The Accounting Standards Executive Committee (AcSEC) of the American Institute of Certified Public Accountants discussed whether all financial instruments should be measured and recorded (versus disclosed) on the balance sheet at fair value
Published on July 11, 2011

ExpectedLossComentLetterSEPTEMBER2009.pdf

Article:  Comment letter from AcSEC to IASB on Request for Information, Impairment of Financial Assets: Expected Cash Flow Approach
Published on July 11, 2011

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 per Share in Accordance with the AICPA Audit and Accounting Guide, Investment Companies."
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 instrument should be accounted...
Published on July 11, 2011

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