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Comment Letter, Exposure Draft of a Proposed Accounting Update (ASU) Balance Sheet (Topic 210)-Offsetting
Comment Letter:
...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
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
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 IASB.
Published on May 01, 2013
Insurance Company Audits
Article:
ISSUE: How the profession should respond to legislation that requires insurers to have annual audited statutory financial reports of insurance companies. BACKGROUND: All states require domiciled insurance enterprises to submit to the state insuran
Published on March 18, 2011
AICPA Supports GASB Action to Improve Pension Accounting Standards
Newsletter:
The AICPA Advocate: August, 2012. The AICPA endorsed the GASB's June 25 vote to improve existing standards for pension accounting and financial reporting for state and local employers, as well as governmental pension plans. The GASB released the new standards on Aug. 2, which will be effective in 2013 and
Published on August 14, 2012
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