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    Small Business Health Insurance Tax Credit should be Simplified, AICPA Testifies

    Newsletter The AICPA testified at a Nov. 15, 2011 House Ways and Means Oversight Subcommittee hearing about the small business health insurance tax credit
    Published on January 06, 2012

    FASAB Accounting for Social Insurance - Comment Letter

    Article ...AICPA recommends to the Federal Accounting Standards Advisory Board (FASAB) that once a final standard is issued for social insurance programs and effective several years, the board should evaluate whether additional steps should be taken to further improve the accounting and reporting for social insurance
    Published on July 11, 2011

    FinREC Comment Letter on Insurance Exposure Draft

    Comment Letter This comment letter from FinREC to FASB discusses proposed Exposure Draft–Insurance Contracts
    Published on December 09, 2013

    FinREC Comment Letter on Insurance Exposure Draft

    Comment Letter This comment letter from FinREC to IASB discusses proposed Exposure Draft–Insurance Contracts
    Published on December 09, 2013

    AICPAs Testimony on Small Business Health Insurance Tax Credit - November 12, 2011

    Testimony ...on Oversight, Committe on Ways and Means, U.S. House of Representatives, for a hearing on November 15, 2011 on the implementation and effectiveness of the small business health insurance tax credit. The credit was enacted
    Published on April 05, 2012

    AICPA Proposes Revenue Ruling on S Corporation Shareholder Health Insurance Prumium Deduction

    Comment Letter ...AICPA provides a proposed revenue ruling to clarify/modify existing guidance on circumstances in which an S corporation shareholder is entitled to an above-the-line deduction for health insurance premiums for the self-employed
    Published on September 28, 2012

    AICPA Comment Letter on FASAB Social Insurance

    Article ...While there are certain aspects of the FASAB Exposure Draft, Accounting for Social Insurance, Revised - there are several significant aspects of the ED that concern the AICPA. Further details on this issue and previous comments submitted are provided
    Published on July 11, 2011

    AICPA Comments on FASB and IASB Insurance Contracts Exposure Drafts

    Newsletter The CPA Advocate: January, 2014.  The AICPA Financial Reporting Executive Committee said it continues to support FASB’s and IASB’s efforts to either converge or more closely align U.S. GAAP with the IFRS, but believes high quality accounting standards should not be sacrificed for the sake of convergence.
    Published on January 30, 2014

    November 30, 2010 AICPA comment letter on the IASB Exposure Draft - Insurance Contracts (the ED)

    Comment Letter The Financial Reporting Executive Committee (FinREC), formerly known as the Accounting Standards Executive Committee (AcSEC), and the Insurance Expert Panel, both of the American Institute of Certified Public Accountants, appreciate the opportunity to comment on the IASB Exposure Draft – Insurance Contracts (the ED
    Published on July 11, 2011

    AICPA comments on section 4980H proposed regulations

    Comment Letter The AICPA submitted comments on Notice of Proposed Rulemaking issued on the employer shared responsibiltiy for health insurance coverage
    Published on March 14, 2013

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