The AICPA is seeking comments on the proposed
FRF for SMEs from stakeholders in the financial reporting of privately owned, small- and medium-sized entities, including financial statement preparers, CPA practitioners and financial statement users.
Comments about the specific content of each chapter of the
FRF for SMEs, including technical sufficiency, comprehensiveness, relevance and suitability are sought and are most helpful when they refer to specific paragraphs, include the reasons for the comments, and, when appropriate, make specific suggestions for any proposed changes to wording.
Written comments on the exposure draft become part of the public record of the AICPA and are available for public inspection via download (see below), and at the offices of the AICPA, for one year after January 31, 2013.
Comment Period
The comment period for this exposure draft has closed.
Comments Received
Commenter
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| Anderson Zumuehlen & Co., P.C. |
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| Richard M Benzkofer, CPA |
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| Berkley Surety Group, LLC |
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| John A. Bush, CPA |
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| California Society of CPAs (January 2, 2013) |
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| California Society of CPAs (January 23, 2013) |
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| CliftonLarsonAllen LLP |
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| CohnReznick LLP |
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| Construction Financial Management Association |
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| Connecticut Society of CPAs |
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| Crowe Horwath LLP |
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| Deloitte & Touche LLP |
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| Raymond D. DeStephanis, Jr., CPA |
The FACET Alternative, Inc.
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| Edward B. Dewey |
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| Nick Diez |
C. Nicholas Diez CPA, LLC
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| Ronald D. DiMattia |
Corporate Value Partners, Inc. |
| Dolinka, VanNoord & Company, PLLP, CPAs |
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| Dr. M. George Durler |
Emporia State University
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| Eide Bailly LLP |
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| Thomas H. Elam, CPA |
Brinkley, Elam & Knott, P.A., CPAs |
| Florida Institute of CPAs |
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| Georgia Society of CPAs |
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| Richard H. Gesseck, CPA |
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| David L. Green, CPA |
Dance Collins Green & Company PLLC |
| Dr. Stephen Glover and Brant Christensen |
Marriott School of Accountancy, Brigham Young University and Texas A&M University, respectively
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| Gregory, Sharer & Stuart, P.A. |
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| Hantzmon Wiebel LLP |
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| Henkel & Associates, PC |
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| Stephen D. Holton, CPA |
Martin, Dolan & Holton, Ltd. |
| Illinois CPA Society |
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| Institute of Management Accountants |
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| International Association of Consultants, Valuators and Analysts |
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| Lan Jaduram, BA (Bus), MBA, CPA/PFS, CGMA, FCIS |
Lan Jaduram Associates |
| Kansas Society of CPAs |
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| Kentucky Society of CPAs |
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| Doug King |
King & Associates CPA, pc
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| Edwin J Kliegman, CPA |
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| Charles A. Kolb, CPA |
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| KPMG LLP |
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| Maryland Association of CPAs |
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| Massachusetts Society of CPAs (January 11, 2013) |
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| Massachusetts Society of CPAs (February 5, 2013) |
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| Mayer Hoffman McCann P.C. |
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| McGladrey LLP |
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| Michigan Association of CPAs |
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| Jeffrey D. Miller, CPA, CITP |
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| Missouri Society of CPAs |
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| Moss Adams LLP |
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| National Association of State Boards of Accountancy |
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| National Society of Accountants for Cooperatives |
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| New Jersey Society of CPAs |
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| Ohio Society of CPAs |
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| ParenteBeard LLC |
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| Pennsylvania Institute of CPAs |
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| Josh Pollack |
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| Prather Kalman, P.C. |
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| Pricewaterhouse Coopers LLP |
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| Jon T. Rondot, CPA |
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| Sherman L. Rosenfield, CPA |
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| RubinBrown LLP |
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| Dan Sandstrom |
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| Walter P. Schuetze |
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| Sensiba San Filippo LLP |
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| Skoda Minotti |
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| Surety & Fidelity Association of America |
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| George Struve, CPA |
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| Technical Issues Committee (AICPA) |
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| UHY LLP |
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| Virginia Society of CPAs |
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| David L. Wagner, CPA |
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| John Wall |
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| Prof. Charles A. Werner, MBA, JD, CPA |
Quinlan School of Business, Loyola University Chicago |
| Charles P. White, CPA |
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| Richard Wortmann, CPA |
RW Group, LLC |
| Thomas J. Zachman, CPA |
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