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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

    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 March 02, 2012

    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

    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 16, 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 February 06, 2013

    AICPA Questions IRS About Education Letters Sent to Exempts

    Comment Letter March 26, 2004. This letter to the IRS Exempt Organizations Division addresses their recent sending of ""educational letters"" informing charitable organizations with contribution income that they are: (1) disclosing an amount less than 5 percent of contributions; or (2) not disclosing any fundraising expenses in Part II of Form 990.
    Published on November 12, 2012

    Comment Letter, Exposure Draft of a Proposed Accounting Update (ASU) Balance Sheet (Topic 210)-Offsetting

    Comment Letter The Financial Reporting Executive Committee (FinREC) of the American Institute of Certified Public Accountants (AICPA) has reviewed the Exposure Draft (the "ED" or the "Proposal") of the Proposed Accounting Standards Update, “Balance Sheet (Topic 210) – Offsetting” and presents comments for the Board's consideration.  FinREC supports the ongoing efforts of
    Published on July 11, 2011

    House Passes AICPA-Backed Bill to Narrow Definition of Municipal Advisor

    Newsletter The CPA Advocate: September, 2012.  CPAs who provide "customary and usual" accounting services would be excluded from the definition of "municipal advisor" under the provisions of H.R. 2827, which is strongly supported by the AICPA.
    Published on September 20, 2012

    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 July 15, 2011

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