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    AICPA AcSEC Comments Conceptual Framework for Financial Reporting The Reporting Entity

    Comment Letter ...Committee of the American Institute of Certified Public Accountants (AcSEC) is pleased to offer comments on the FASB's and IASB's (the Boards) May 29, 2008 Preliminary Views, Conceptual Framework for Financial Reporting: The Reporting Entity
    Published on January 24, 2013

    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

    Comment Letter regarding IASB/FASB March 11, 2010 Exposure Draft

    Comment Letter
    Published on July 11, 2011

    AICPA Encourages GASB to Remove Certain Financial Statement Elements from Conceptual Framework

    Newsletter The AICPA encouraged the Governmental Accounting Standards Board (GASB) to strongly consider removing the deferred outflows of resources and deferred inflows of resources elements from the Board’s conceptual framework
    Published on January 06, 2012

    AICPA Provides Feedback to GASB on Measurement Proposal

    Article The AICPA’s State and Local Government Expert Panel said overall it supported concepts in the exposure draft, but reiterated concerns regarding GASB’s related conceptual project on recognition of elements of financial statements
    Published on November 25, 2013

    AICPA Submits Comments to IRS Oversight Board on Long-Term Measures Proposed for IRS Strategic Plan.

    Comment Letter AICPA supports IRS establishment of five long-term enterprise measures in conjunction with the Service's Strategic Plan for fiscal years 2005-2009. They provide comments primarily on the conceptual framework for each of the proposed measures
    Published on March 08, 2012

    Accounting and Financial Reporting Positions and Comment Letters

    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 July 25, 2014

    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

    FinREC and TIC Weigh in on Two of FASBs Financial Instrument Proposals

    Newsletter The CPA Advocate: July, 2013.  AICPA says the credit loss proposal still requires “significant work” and identified “problematic” areas of the recognition and measurement proposal.
    Published on July 18, 2013

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