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    Article The Accounting Standards Executive Committee (AcSEC) comment letter on the joint FASB/IASB Discussion Paper, Preliminary Views on Revenue Recognition in Contracts with Customers
    Published on July 11, 2011

    File Reference No. 1820-100 Exposure Draft of a Proposed Accounting Standard Update - Revenue from Contracts with Custo...

    Comment Letter ...FinREC), formerly known as the Accounting Standards Executive Committee (AcSEC), of the American Institute of Certified Public Accountants comments on the Exposure Draft of the Proposed Accounting Standards Update, Revenue from Contracts with Customers (the Exposure Draft). FinREC supports the boards' overall goal
    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

    AICPA Comments on Notice 2005-74 on the Effect of Exchanges on Gain Recognition Agreements

    Comment Letter The AICPA recommends that a successor transferor in an asset reorganization be permitted to assume the obligations associated with an original gain recognition agreement (GRA) for the remaining term of that GRA without triggering gain recognition
    Published on March 01, 2006

    AICPA Suggestion on Gift Card Income Wins IRS Approval

    Newsletter The CPA Advocate: September, 2013.  The IRS has modified rules for the deferral of income from gift card sales, ass recommended by the AICPA.
    Published on September 05, 2013

    AICPA Asks IRS to Apply Anti-Mixing Bowl Changes Prospectively Only

    Comment Letter AICPA offers comments to the IRS and Department of Treasury on Revenue Ruling 2004-43, which specifically addresses the application of sections 704(c)(1)(B) and 737 to the distribution of property by a partnership following an assets-over partnership...
    Published on July 18, 2013

    AICPA Comments on Proposed Open Account Debt Regs

    Comment Letter September 6, 2007. In response to the 2005 Brooks Tax Court case ruling that taxpayers had valid open account debt even though large advances were made at year end only to be repaid in the first few days of the new year (taxpayers repeated this process for several consecutive years),
    Published on September 20, 2007

    AICPA Urges Congress to Make S Corporation Reforms

    Comment Letter AICPA provides written testimony before Congress in support of the Subchapter S Modernization Act of 2003.
    Published on June 22, 2005

    AICPA Suggests Improvements to Form 1023

    Comment Letter On December 2, 2002, AICPA makes suggestions to the IRS for improvements to Form 1023, the Application for Recognition of Exemption for nonprofit organizations
    Published on November 12, 2012

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