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    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

    FASB Independence Letter Re Brown Senate Amendment

    Legislative Letters FASB Independence Letter Re Brown Senate Amendment - from CAQ, AICPA and investor and other groups
    Published on May 19, 2010

    FASB_ Comment_Letter_Dec_7_2008.pdf

    Article AcSEC's December 7, 2008 comment letter to FASB's ED on Going Concern
    Published on July 11, 2011

    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 October 07, 2014


    Published on July 11, 2011

    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

    AICPA Financial Reporting Executive Committee Comment Letter on FASB Proposed ASU, Disclosure of Certain Loss Contingenc...

    Comment Letter The Financial Reporting Executive Committee of the American Institute of Certified Public Accountants (FinREC) offers comments on the FASB’s July 20, 2010, Proposed Accounting Standards Update, Disclosure of Certain Loss Contingencies (the Exposure Draft
    Published on July 11, 2011

    AICPA Meets with FASB about Uniqueness of Employee Benefit Plan Financial Statements

    Newsletter The CPA Advocate: January, 2014. AICPA employee benefit plan panels are discussing with FASB how the Board can best incorporate the consideration of employee benefit plans into its standard-setting process
    Published on January 30, 2014

    AICPA Efforts Spur FASB Decision to Research Employee Benefit Plans Accounting Issues

    Newsletter The CPA Advocate: February, 2014. The AICPA's discussion memorandum submitted to FASB in October 2013 will serve as a starting point to help FASB understand the uniqueness of employee benefit plans and the related accounting and reporting issues
    Published on February 27, 2014

    AICPAs FinREC Comments on FASB Exposure Draft on Disclosure Requirements for Investment Companies

    Newsletter The CPA Advocate: March, 2015. The letter expresses concern regarding operability and auditability of the proposed disclosure and presentation requirements and recommends that FASB and AICPA representatives discuss audit challenges related to the proposed presentation requirements before the project is finalized
    Published on March 26, 2015

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