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 July 15, 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
FASB_Effective_Dates_Letter1172008.pdf
Article:
Published on July 11, 2011
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
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
AcSECCommentLetter_to_FASBOnFSPresentation_041409.pdf
Article:
AcSEC comment letter to FASB
Published on July 11, 2011
Comment Letter regarding IASB/FASB March 11, 2010 Exposure Draft
Comment Letter:
Published on July 11, 2011
FinREC Raises Significant Concerns about FASBs Proposed Disclosure Framework
Newsletter:
The CPA Advocate: December, 2012. The decision frameworks for FASB and the reporting entity must be "more concise, purposeful, and concrete," FinREC said in its comment letter
Published on December 19, 2012
February 14, 2012 Comment Letter by FinREC Regarding the proposed FASB Accounting Standards Update (ASU), Real EstateInv...
Comment Letter:
FinREC is pleased to offer comments on the proposed FASB Accounting Standards Update (ASU), ―Real Estate—Investment Property Entities (Topic 973). This document reflects the comments provided to FASB
Published on February 17, 2012
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
leases_comment_letter_july31_2009.pdf
Article:
The Accounting Standards Executive Committee comment letter on the FASB's and IASB’s (the boards) March 19, 2009 Discussion Paper, Preliminary Views, Leases (DP
Published on July 11, 2011
February 14, 2012 Comment Letter by FinREC Regarding Consolidation (Topic 810) - Principal versus Agent Analysis
Comment Letter:
FinREC is pleased to offer comments on the proposed FASB Accounting Standards Update (the proposed ASU), “Consolidation (Topic 810) - Principal versus Agent Analysis. This document reflects the comments provided to FASB
Published on February 15, 2012