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    Tax Policy Concept Statement No. 3 Guiding Principles for Tax Law Transparency

    White Paper This concept statement addresses the "good tax policy" principle of transparency—the basic notion that taxpayers should know (1) that a tax exists, and (2) how and when the tax is imposed...
    Published on March 12, 2011

    Tax Policy Concept Statement No. 4 Guiding Principles for Tax Equity and Fairness

    White Paper This concept statement addresses the "good tax policy" principle of equity and fairness. TPCS No. 4 identifies and defines seven “dimensions” that should be considered when assessing tax equity and fairness. The...
    Published on June 16, 2010

    Tax Policy Concept Statement No. 1 Guiding Principles of Good Tax Policy A Framework for Evaluation of Tax Proposals

    White Paper This tax policy concept statement provides a framework to help answer the question: How should proposals to change existing tax rules be analyzed? This question is answered by providing and discussing ten principles that...
    Published on March 12, 2011

    Tax Policy Concept Statement No. 2 Guiding Principles for Tax Simplification

    White Paper In this tax policy concept statement, the AICPA reaffirms its support of efforts to reduce complexity in existing federal and state tax laws, and to curtail incremental complexity in the future. The statement sets forth...
    Published on June 16, 2010

    Tax Advocacy - Legislation and Policy

    Overview The AICPA advocates for good tax policy by: (1) educating the public on the principles of good tax policy through issuance of tax policy concept statements; (2) participating in hearings, meetings, and conferences
    Published on October 14, 2014

    Tax Legislation and Policy

    Article AICPA advocacy letters on tax policy.
    Published on March 31, 2014

    Not Giving Up on Simplification

    Newsletter Annette Nellen, chair of the AICPA Individual Tax Technical Resource Panel, compares the AICPA's principles for tax simplification to the solutions for complixity offered by IRS Commissioner Shulman and finds common ground.
    Published on January 09, 2012

    AICPA Letter to SuperCommittee on Deficit Reduction

    Comment Letter In this letter to the Joint Select Committee on Deficit Reduction the AICPA discusses various principles of good tax policy based on our four Tax Policy Concept Statements which we believe can frame any discussion of tax reform. The letter includes a high level summary of each of these statements
    Published on October 19, 2011

    FinREC Comment Letter on Conceptual Framework Exposure Draft

    Comment Letter This comment letter from FinREC to FASB discusses proposed Exposure Draft of a Proposed Statement of Financial Accounting Concepts (SFAC), Conceptual Framework for Financial Reporting—Chapter 8: Notes to Financial Statements
    Published on July 25, 2014

    AICPA Submits Comments on FASBs Conceptual Framework Exposure Draft

    Newsletter The CPA Advocate: August, 2014.  The Financial Reporting Executive Committee and the Private Company Practice Section’s Technical Issues Committee each submitted letters generally supporting the goals of the project and offered recommendations to make the project more useful.
    Published on August 27, 2014

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