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    FASB Independence and Fair Value Accounting

    Article The AICPA strongly and unequivocally supports independence of the U.S. and international accounting standard setting bodies, the Financial Accounting Standards Board (FASB) in Norwalk, Connecticut, and the International Accounting Standards Board (IASB) in London
    Published on April 03, 2013

    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

    FASB Independence Letter Re Brown Senate Amendment

    Legislative Letters FASB Independence Letter Re Brown Senate Amendment - from CAQ, AICPA and investor and other groups
    Published on May 19, 2010

    FASB Comment Letter Archive

    Comment Letter The AICPA takes opportunities to comment on Discussion Papers and other various standard setting items. Included are archived items.
    Published on October 07, 2014

    FASB Comment Letter Regarding Fair Value Measurement of Perpetual Trusts

    Comment Letter AICPA comments on the Not-for-profit entities (NFP) requirement to measure beneficial interests in perpetual trusts at fair value.
    Published on May 08, 2013


    Published on July 11, 2011

    AICPA Meets with FASB about Uniqueness of Employee Benefit Plan Financial Statements

    Newsletter The CPA Advocate: January, 2014. AICPA employee benefit plan panels are discussing with FASB how the Board can best incorporate the consideration of employee benefit plans into its standard-setting process
    Published on January 30, 2014

    AICPA Efforts Spur FASB Decision to Research Employee Benefit Plans Accounting Issues

    Newsletter The CPA Advocate: February, 2014. The AICPA's discussion memorandum submitted to FASB in October 2013 will serve as a starting point to help FASB understand the uniqueness of employee benefit plans and the related accounting and reporting issues
    Published on February 27, 2014

    AICPA Comments on FASB and IASB Insurance Contracts Exposure Drafts

    Newsletter The CPA Advocate: January, 2014. The AICPA Financial Reporting Executive Committee said it continues to support FASB’s and IASB’s efforts to either converge or more closely align U.S. GAAP with the IFRS, but believes high quality accounting standards should not be sacrificed for...
    Published on January 30, 2014

    AICPA Groups Comment on FASB Exposure Draft

    Article The CPA Advocate: January, 2015. The AICPA PCPS Technical Issues Committee and Employee Benefit Plan Expert Panel supported the FASB proposal Practical Expedient for the Measurement Date of an Employer’s Defined Benefit Obligation and Plan Assets as it would provide cost relief and simplification for employers that have...
    Published on January 28, 2015

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