AICPA Comment Letter - Codification of Accounting and Financial Reporting Guidance on Generally Accepted Accounting Prin...
...The American Institute of Certified Public Accountants (AICPA) has reviewed the Governmental Accounting Standards Board (GASB) Exposure Drafts (EDs), Codification of Accounting and Financial Reporting Guidance Contained in the AICPA Statements on Auditing Standards and The Hierarchy of Generally Accepted Accounting Principles for State and Local Governments, and is...
Published on March 29, 2013
Comments on Codification of the Economic Substance Doctrine
March 2007. AICPA submitted comments to the Congressional tax-writing committees regarding possible legislation to codify the economic substance doctrine.
Published on April 23, 2010
AICPA and State and Local Government Expert Panel Comment Letter on GASB Exposure Draft
The members of the American Institute of Certified Public Accountants (AICPA) State and Local Government Expert Panel have reviewed the Governmental Accounting Standards Board (GASB) Exposure Draft (ED), Codification of Accounting and Financial Reporting Guidance Contained in the Pre November 30, 1989 FASB and AICPA Pronouncements and offer their comments
Published on July 11, 2011
GASB Comment Letter Archive
The AICPA takes opportunities to comment on Discussion Papers and other various standard setting items. Included are archived items.
Published on October 07, 2014
Using Family Partnerships and Refuting IRS Challenges
This is an article highlighting the AICPA's position concerning the legitimate use of family partnerships. In particular, the AICPA takes exception with the IRS's refusal to recognize for transfer tax purposes the validity of many family partnership's under examination.
Published on September 19, 2012
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