PCPS TIC Accounting Standards Comment Letters 


FASB ED (Topic 350): Simplifying the Accounting for Goodwill Impairment
Comment Letter
by PCPS Technical Issues Committee Letter Date:  July 14, 2016
FASB ED, Technical Corrections and Improvements (4/21/16)
Comment Letter by PCPS Technical Issues Committee Letter Date:  July 6, 2016
FASB ED (Topic 230): Statement of Cash Flows – Restricted Cash
Comment Letter
by PCPS Technical Issues Committee Letter Date:  June 25, 2016
FASB ED (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost
Comment Letter
by PCPS Technical Issues Committee Letter Date:  April 26, 2016
FASB ED (Subtopic 715-20): Changes to the [Employer’s] Disclosure Requirements for Defined Benefit Plans
Comment Letter
by PCPS Technical Issues Committee Letter Date:  April 25, 2016
FASB ED (Topic 250): Statement of Cash Flows—Classification of Certain Cash Receipts and Cash Payments (an EITF consensus)
Comment Letter by PCPS Technical Issues Committee Letter Date: March 29, 2016 
FASB ED (Topic 820): Fair Value Measurement—Disclosure Framework—Changes to the Disclosure Requirements for Fair Value Measurement 
Comment Letter by PCPS Technical Issues Committee Letter Date: March 4, 2016 
FASB ED (Topic 832): Government Assistance—Disclosures by Business Entities about Government Assistance
Comment Letter by PCPS Technical Issues Committee Letter Date: February 10, 2016
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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