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    AICPA Comment Letter on FASAB Hierarchy of GAAP

    Article "AICPA reviews the FASAB exposure draft, The Hierarchy of Generally Accepted Accounting Principles, Including the Application of Standards Issued by the Financial Accounting Standards Board, and provide responses to specific questions raised and other comments. "
    Published on July 11, 2011

    December 31, 2014 Comment Letter by the SLGEP Regarding GAAP Hierarchy

    Comment Letter The State and Local Government Expert Panel is pleased to offer its comments on GASB's The Hierarchy of Generally Accepted Accounting Principles for State and Local Governments. This document reflects the comments provided to GASB.
    Published on January 26, 2015

    Fight to Win Independent Standard Setting Board for Private Company Financial Reporting Will Continue

    Newsletter The CPA Advocate: October, 2011.  The Financial Accounting Foundation’s proposal, Plan to Establish the Private Company Standards Improvement Council, rejected one of the two major recommendations of the Blue Ribbon Panel on Standard Setting for Private Companies.
    Published on October 13, 2011

    AICPA Comments on FASB and IASB Insurance Contracts Exposure Drafts

    Newsletter ...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 the sake of convergence
    Published on January 30, 2014

    Comment Letter on FASB Accounting Standards Update (ASU), Fair Value Measurements and Disclosures (Topic 820) - Amendmen...

    Comment Letter ...letter to the FASB on the proposed Accounting Standards Update, Fair Value Measurements and Disclosures (Topic 820) - Amendments for Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRSs
    Published on July 11, 2011

    AICPA President and CEO Barry Melancon Hosts Discussion with SEC Commissioner Daniel Gallagher

    Newsletter The CPA Advocate: December, 2014.  U.S. Securities and Exchange Commission Commissioner Daniel Gallagher participated in a discussion with AICPA President and CEO Barry Melancon, CPA, CGMA, at the AICPA’s Conference on Current SEC and PCAOB Developments in Washington, D.C. on December 8.
    Published on December 18, 2014

    FinREC Comment Letter Provides Recommendations to SEC Regarding Money Market Fund Financial Reporting Matters

    Newsletter The CPA Advocate: October, 2013.  The AICPA Financial Reporting Executive Committee (FinREC) has provided a number of recommendations relating to certain financial reporting matters affecting money market funds in response to the Securities and Exchange Commission’s (SEC) proposed rule, Money Market Fund Reform; Amendments to Form PF.
    Published on October 17, 2013

    AICPA Supports New Private Company Council Developing Framework for SMEs

    Newsletter The CPA Advocate: June, 2012.  AICPA supports FAF's planned creation of Private Company Council and is developing an OCBOA financial reporting framework for privately held small- and medium-sized enterprises.
    Published on June 13, 2012

    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


    Overview Extensible Business Reporting Language (XBRL) used in financial and other reporting allows for easier access to more transparent information.  AICPA supports legislative proposals to utilize XBRL by companies, Federal agencies and recipients of Federal funds.
    Published on December 15, 2014

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