PCPS TIC Accounting Standards Comment Letters 


    FASB ED (Topic 805): Business Combinations—Clarifying the Definition of a Business
    Comment Letter
    by PCPS Technical Issues Committee Letter Date: January 27, 2016  
    FASB ED of Amendments to Statement of Financial Accounting Concepts on Qualitative Characteristics of Useful Financial Information [Materiality]
    Comment Letter
    by PCPS Technical Issues Committee Letter Date: December 9, 2015 
    FASB ED (Topic 235): Notes to Financial Statements—Assessing Whether Disclosures are Material
    Comment Letter
    by PCPS Technical Issues Committee Letter Date: December 9, 2015 
    FASB ED (Topic 606): Revenue from Contracts with Customers—Narrow-Scope Improvements and Practical Expedients
    Comment Letter
    by PCPS Technical Issues Committee Letter Date: November 17, 2015  
    FASB ED (Various Topics): PCC Alternatives—Effective Date and Transition Guidance—a proposal of the Private Company Council
    Comment Letter
    by PCPS Technical Issues Committee Letter Date: November 17, 2015
    FASB ED (Topics 958 and 954): Presentation of Financial Statements of Not-for-Profit Entities
    Comment Letter by PCPS Technical Issues Committee Letter Date: September 11, 2015 
    FASB ED (Topic 718): Stock Compensation—Improvements to Employee Share-Based Payment Accounting
    Comment Letter by the PCPS Technical Issues Committee Letter Date:  August 31, 2015
    FASB (Topic 323): Investments—Simplifying the Equity Method of Accounting
    Comment Letter by the PCPS Technical Issues Committee. Letter Date: August 4, 2015
    FASB (Topic 805): Business Combinations—Simplifying the Accounting for Measurement-Period Adjustments
    Comment Letter by the PCPS Technical Issues Committee. Letter Date: July 6, 2015 
    FASB ED (Topic 606): Revenue from Contracts with Customers: Identifying Performance Obligations and Licensing 
    Comment Letter by the PCPS Technical Issues Committee. Letter Date: July 1, 2015 
    FASB ED (Topic 606): Revenue from Contracts with Customers: Deferral of the Effective Date
    Comment Letter
    by the PCPS Technical Issues Committee. Letter date: May 29, 2015
    FASB EDs (Topics 960, 962 and 965): Plan Accounting [Simplifications]
    Comment Letter
    by the PCPS Technical Issues Committee. Letter date: May 20, 2015  
    FASB ED (Topic 820): Disclosures for Investments in Certain Entities That Calculate Net Asset Value per Share
    Comment Letter
    by the PCPS Technical Issues Committee. Letter date: January 16, 2015
    FASB ED (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Cost 
    Comment Letter
    by the PCPS Technical Issues Committee. Letter date: December 17, 2014 
    FASB ED (Topic 715): Practical Expedient for the Measurement Date of an Employer’s Defined Benefit Obligation and Plan Assets 
    Comment Letter
    by the PCPS Technical Issues Committee. Letter date: December 15, 2014 
    FASB ED, Technical Corrections and Improvements
    Comment Letter
    by the PCPS Technical Issues Committee. Letter date: December 2, 2014 
    FASB ED (Subtopic 350-40): Customer’s Accounting for Fees Paid in a Cloud Computing Arrangement 
    Comment Letter
    by the PCPS Technical Issues Committee. Letter date: November 15, 2014
    FASB ED (Subtopic 225-20): Simplifying Income Statement Presentation by Eliminating the Concept of Extraordinary Items 
    Comment Letter
    by the PCPS Technical Issues Committee. Letter date: September 30, 2014 
    FASB ED (Topic 330): Simplifying the Measurement of Inventory 
    Comment Letter
    by the PCPS Technical Issues Committee. Letter date: September 30, 2014  



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