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    AICPA Supports GASB Preliminary Views on Fair Value Measurement

    Article In its comment letter to GASB and in testimony before the Board, the AICPA expressed concerns with the proposed definition of an investment both in terms of its clarity and intended scope and recommended that the Board reexamine the proposed definition.
    Published on November 25, 2013

    AICPA Encourages Deferral of Effective Date on GASB Fair Value Statement

    Newsletter The CPA Advocate: August, 2014. The comment letter to GASB expressed general support for the Exposure Draft’s general alignment to FASB’s standards on fair value
    Published on August 21, 2014

    FASB Comment Letter Regarding Fair Value Measurement of Perpetual Trusts

    Comment Letter AICPA comments on the Not-for-profit entities (NFP) requirement to measure beneficial interests in perpetual trusts at fair value
    Published on May 08, 2013

    FASB Independence and Fair Value Accounting

    Article The AICPA strongly and unequivocally supports independence of the U.S. and international accounting standard setting bodies, the Financial Accounting Standards Board (FASB) in Norwalk, Connecticut, and the International Accounting Standards Board (IASB) in London.
    Published on April 03, 2013

    AICPA Comment Letter - Securities and Exchange Commissions (SEC) Fair Value Study of Accounting for Financial Institutio...

    Comment Letter ...pleased to offer its comments on the Securities and Exchange Commission's (SEC) study of mark-to-market accounting applicable to financial institutions. We welcome this objective review of fair value reporting for public companies in inactive markets, while continuing to focus on providing
    Published on April 01, 2013

    Comment Letter on FASB Accounting Standards Update (ASU), Fair Value Measurements and Disclosures (Topic 820) - Amendmen...

    Comment Letter The AICPA has drafted this comment 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

    AICPA Comments on The Appraisal Foundations Exposure Draft

    Newsletter The CPA Advocate: March, 2014. The AICPA made recommendations regarding the fair value measurements of customer-related assets
    Published on March 27, 2014

    AcSEC Comments on FASBs Proposed Staff Positions

    Article The Accounting Standards Executive Committee (AcSEC) encourages the FASB to continue to refine fair value measurement guidance as application issues are identified and complete other related fair value projects on its agenda. Further comments are offered
    Published on July 11, 2011

    FSP-FAS-157-g-AcSEC-comment-letter.pdf

    Article The Accounting Standards Executive Committee comment letter on proposed FASB Staff Position (FSP) FAS 157-g, "Estimating the Fair Value of Investments in Investment Companies That Have Calculated Net Asset Value per Share in Accordance with the AICPA Audit and Accounting Guide, Investment Companies
    Published on July 11, 2011

    Dec. 7, 2009 - AcSEC comment letter on FASBs Measurement of Financial Instruments

    Article ...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

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