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Accounting Standards Executive Committee Comment Letter

Article ...The Accounting Standards Executive Committee of the American Institute of Certified Public Accountants (AcSEC) has reviewed the Exposure Draft of the proposed FASB Statement, Accounting for Transfers of Financial Assets, an amendment...
Published on July 11, 2011

AICPAIndustryLettertoFASB_july29_2009_Final.pdf

Article Accounting Standards comment letter to FASB
Published on July 11, 2011

Fight to Win Independent Standard Setting Board for Private Company Financial Reporting Will Continue

Newsletter The CPA Advocate: October, 2011. The Financial Accounting Foundation’s proposal, Plan to Establish the Private Company Standards Improvement Council, rejected one of the two major recommendations of the Blue Ribbon Panel on Standard Setting for Private Companies
Published on March 02, 2012

Convergence of International and US Accounting Principles and IFRS

Article International Financial Reporting Standards (IFRS) set by the International Accounting Standards Board (IASB) in London is a response to worldwide demand from regulators, investors, businesses, and auditing firms for a single set of...
Published on April 03, 2013

Statement on Standards for Continuing Professional Education (CPE) Programs

Exposure Draft Download the August 15, 2011 Exposure Draft of proposed revisions to the Statement on Standards for Continuing Professional Education (CPE) Programs
Published on August 12, 2011

Statement on Standards for Continuing Professional Education (CPE) Programs - PDF

Professional Standards The jointly published Standards provide a framework for the development, presentation, measurement and reporting of CPE programs
Published on May 08, 2013

Statement on CPE Standards

Professional Standards Statement on Standards for Continuing Professional Education (CPE) Programs. The Standards are effective through June 30, 2012
Published on January 25, 2012

IASB Financial Instruments with Characteristics of Equity - Comment Letter

Article The Accounting Standards Executive Committee (AcSEC) appreciates the Financial Accounting Standards Board (FASB) and International Accounting Standards Board (IASB) efforts to simplify the literature currently navigated to determine whether a financial instrument...
Published on July 11, 2011

AICPA AcSEC Comments - The Objective and Constraints of Financial Reporting Information and Qualitative Characteristics

Comment Letter ...The Accounting Standards Executive Committee of the AICPA (AcSEC) is pleased to offer comments on the FASB's and IASB's May 29, 2008 Exposure Draft, The Objective of Financial Reporting and...
Published on March 29, 2013

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...
Published on July 11, 2011

AICPA AcSEC Comments Conceptual Framework for Financial Reporting The Reporting Entity

Comment Letter ...The Accounting Standards Executive Committee of the American Institute of Certified Public Accountants (AcSEC) is pleased to offer comments on the FASB's and IASB's (the Boards) May 29, 2008 Preliminary...
Published on January 24, 2013

July-27-2009-Revenue-Recognition-comment-letter.pdf

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

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

Litigation Pleading Standards

Article AICPA Position Congress is considering the Notice Pleading Restoration Act, S. 1504, introduced by Senator Arlen Specter, a Pennsylvania Democrat, and Open Access to Courts Act, H.R. 4115, introduced by Representative Jerrold Nadler, a New York
Published on March 02, 2010

FV_Disclosures_Comment_Letter_Final.pdf

Article The Accounting Standards Executive Committee of the American Institute of Certified Public Accountants (AcSEC) comment letter on FASB Exposure Draft, Improving Disclosures about Fair Value Measurements
Published on July 11, 2011

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