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Accounting Standards Comment Letters 


FASB ED (Topic 350), Intangibles: Testing Indefinite-Lived Intangible Assets for Impairment
Comment Letter
by the PCPS Technical Issues Committee. Letter date: April 24, 2012 
FASB ED--Revised (Topic 605), Revenue Recognition—Revenue from Contracts with Customers
Comment Letter
by the PCPS Technical Issues Committee. Letter date: March 15, 2012 
FASB ED (Topic 810) - Consolidation: Principal versus Agent Analysis
Comment Letter
by the PCPS Technical Issues Committee. Letter date: February 17, 2012 
FASB ED of proposed Accounting Standards Update (ASU), Real Estate: Investment Property Entities (Topic 973)
Comment Letter
by the PCPS Technical Issues Committee. Letter date: February 15, 2012 
FASB ED (Topic 946): Amendments to the Scope, Measurement, and Disclosure Requirements
Comment Letter
by the PCPS Technical Issues Committee. Letter date: February 15, 2012  
FASB ED (Topic 350), Intangibles: Testing Goodwill for Impairment
Comment Letter
by the PCPS Technical Issues Committee. Letter date: June 6, 2011 
FASB Invitation to Comment, Selected Issues about Hedge Accounting (Topic 815)
Comment Letter by the PCPS Technical Issues Committee. Letter date: May 3, 2011  
FASB ED (Topic  840), Leases
Comment Letter
by the PCPS Technical Issues Committee. Letter date: March 4, 2011 
FASB ED (Topic 310), Receivables: Effect of a Loan Modification When the Loan Is Part of a Pool That is Accounted for as a Single Asset
Comment Letter
by the PCPS Technical Issues Committee. Letter date: February 12, 2010 
FASB ED (Topic 855), Subsequent Events—Amendments to Certain Recognition and Disclosure Requirements
Comment Letter
by the PCPS Technical Issues Committee. Letter date: January 29, 2010
FASB Discussion Paper, Effective Dates and Transition Methods
Comment Letter by the PCPS Technical Issues Committee. Letter date:  February 4, 2011
FASB ED (Topic 605), Revenue Recognition Revenue from Contracts with Customers
Comment Letter by the PCPS Technical Issues Committee. Letter date:  January 31, 2011
FASB ED (Topics 825 and 815), Accounting for Financial Instruments and Revisions to the Accounting for Derivative Instruments and Hedging Activities
Comment Letter by the PCPS Technical Issues Committee. Letter date:  December 9, 2010
FASB ED (Topic 310), Receivables Clarifications to Accounting for Troubled Debt Restructurings by Creditors
Comment Letter by the PCPS Technical Issues Committee. Letter date:  December 20, 2010
FASB ED (Subtopic 715-80) Disclosure about an Employers Participation in a Multiemployer Plan
Comment Letter by the PCPS Technical Issues Committee. Letter date:  November 5, 2010
FASB ED (Topic 350), How the Carrying Amount of a Reporting Unit Should be Calculated When Performing Step 1 of the Goodwill Impairment Test
Comment Letter by the PCPS Technical Issues Committee. Letter date:  November 5, 2010
FASB ED of a Statement of Financial Accounting Concepts, Conceptual Framework The Reporting Entity
Comment Letter
by the PCPS Technical Issues Committee. Letter date: July 15, 2010
FASB ED (Topic 820), Amendments for Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRSs
Comment Letter by the PCPS Technical Issues Committee. Letter date:  September 17, 2010
FASB ED Revised (Topic 450), Disclosure of Certain Loss Contingencies
Comment Letter by the PCPS Technical Issues Committee. Letter date: September 25, 2010
FASB ED (Topic 220), Statement of Comprehensive Income
Comment Letter by the PCPS Technical Issues Committee. Letter date:  October 4, 2010
FASB ED, Disclosures about the Credit Quality of Financing Receivables and the Allowance for Credit Losses
Comment Letter by the PCPS Technical Issues Committee. Letter date: August 24, 2009
FASB ED (Topic 820), Improving Disclosures about Fair Value Measurements
Comment Letter by the PCPS Technical Issues Committee. Letter date: October 12, 2009
FASB ED, Going Concern (Issued October 9, 2008)
Comment Letter by the PCPS Technical Issues Committee. Letter date:  December 8, 2008
FASB Preliminary View, Financial Instruments with Characteristics of Equity
Comment Letter by the PCPS Technical Issues Committee. Letter date: June 6, 2008



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