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AICPA Opposes Joint Tax Committee Self-Employment Tax Proposals to Help Close the Tax Gap

Comment Letter The AICPA opposed proposals made by the Joint Tax Committee that would expand the self-employment tax base as part of an effort to close the tax gap
Published on September 28, 2012

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...
Published on May 01, 2013

Statement submitted to Committee on small business U.S. House of Representatives Public hearing IRS oversight and tax co...

Testimony Statement submitted to Committee on small business U.S. House of Representatives Public hearing: IRS oversight and tax compliance - April 1, 2009
Published on April 23, 2010

Financial Services Committee Chairman and Capital Markets Subcommittee Chairman letter to PCAOB re broker-dealer auditor...

Comment Letter Financial Services Committee Chairman and Capital Markets Subcommittee Chairman letter to PCAOB re broker-dealer auditors
Published on June 27, 2011

AICPA Financial Reporting Executive Committee Comment Letter on FASB Proposed ASU, Disclosure of Certain Loss Contingenc...

Comment Letter The Financial Reporting Executive Committee of the American Institute of Certified Public Accountants (FinREC) offers comments on the FASB’s July 20, 2010, Proposed Accounting Standards Update, Disclosure of Certain Loss Contingencies (the Exposure...
Published on July 11, 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 amendment of FASB...
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...
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...
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

September 20, 2010 Comment Letter on FASBs Proposed Accounting Standards Update (ASU) of Comprehensive Income (Topic 220...

Comment Letter The Financial Reporting Executive Committee (FinREC), formerly known as the Accounting Standards Executive Committee (AcSEC) of the American Institute of Certified Public Accountants, has reviewed the Exposure Draft of the Proposed Accounting Standards Update...
Published on July 11, 2011

July 28, 2009 Letter to Chm Frank and Ranking Member Baucus Re CFPA

Legislative Letters Letter to Financial Services Committee Chairman Barney Frank and Ranking Member Spencer Baucus regarding the AICPA's opposition to CPA regulation under the proposed CFPA
Published on February 18, 2010

September 30, 2010 Comment Letter on FASBs Proposed Accounting Standards Update, Accounting for Financial Instruments an...

Comment Letter The Financial Reporting Executive Committee (FinREC), formerly known as the Accounting Standards Executive Committee (AcSEC), of the American Institute of Certified Public Accountants appreciates the opportunity to comment on the Exposure Draft of a...
Published on July 11, 2011

File Reference No. 1820-100 Exposure Draft of a Proposed Accounting Standard Update - Revenue from Contracts with Custo...

Comment Letter The Financial Reporting Executive Committee (FinREC), formerly known as the Accounting Standards Executive Committee (AcSEC), of the American Institute of Certified Public Accountants comments on the Exposure Draft of the Proposed Accounting Standards Update...
Published on July 11, 2011

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