Accounting and Financial Reporting Positions and Comment Letters
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 April 15, 2015
AICPA Supports GASB Preliminary Views on Fair Value Measurement
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 26, 2013
AICPA Pushes Back on IRS E-Services Closures
The CPA Advodate: July, 2013. The AICPA is continuing its dialogue with the IRS to persuade the Service to reverse its decison to close electronic DA and EAR products.
Published on July 18, 2013
FinREC and TIC Respond to FASBs Proposed ASU on Liquidity and Interest Rate Risk Disclosures
The CPA Advocate: October, 2012. The AICPA does not believe the proposal will achieve its intended objective and that costs will outweigh benefits for users of private company financial statements.
Published on October 18, 2012
FASB Comment Letter Archive
The AICPA takes opportunities to comment on Discussion Papers and other various standard setting items. Included are archived items.
Published on October 07, 2014
Audit, Attest, and Quality Control ASB Comment Letters
ASB comment letter to other organizations.
Published on September 15, 2014
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