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    January 29, 2015, comment letter on FAFs December 2014 Working Draft of the Financial Accounting Foundations, the Financ...

    Comment Letter The American Institute of Certified Public Accountants (AICPA) appreciates the opportunity to review and provide input into the December 2014 Working Draft of the Financial Accounting Foundation’s, the Financial Accounting Standards Board’s, and the Governmental Accounting Standards Board’s strategic plan
    Published on January 29, 2015

    FinREC Comment Letter on Disclosures about Investments in Other Investment Companies

    Comment Letter This comment letter from FinREC to FASB discusses the Financial Accounting Standards Board’s December 4, 2014, Exposure Draft of a Proposed Accounting Standards Update—Financial Services—Investment Companies (Topic 946): Disclosures about Investments in Other Investment Companies.
    Published on February 23, 2015

    April 6, 2015 Comment letter of GASBs Preliminary Views, Financial Reporting for Fiduciary Responsibilities

    Comment Letter Members of the AICPA State and Local Government Expert Panel have reviewed the Governmental Accounting Standards Board Preliminary Views, Financial Reporting for Fiduciary Responsibilities,, and are pleased to offer their comments.
    Published on April 14, 2015

    January 28, 2015, comment letter of GASBs Exposure Draft, Proposed Implementation Guide of the Governmental Accounting S...

    Comment Letter Members of the American Institute of Certified Public Accountants (AICPA) State and Local Government Expert Panel have reviewed the Governmental Accounting Standards Board (GASB) Exposure Draft (ED), Proposed Implementation Guide of the Governmental Accounting Standards Board, Implementation Guide No. 20XX-1, and are pleased to offer their comments.
    Published on February 02, 2015

    Consolidating Primary Beneficiaries and VIEs Some Guidance Related to the Mechanics of Consolidation

    Report Very commonly, primary reporting entities will be consolidating VIEs that are under common control with the primary beneficiary.  In those circumstances, the primary beneficiary should initially measure the assets, liabilities, and noncontrolling interests in the VIE at amounts that are reflected in financial statements of the VIE.
    Published on June 16, 2005

    Uniform CPA Examination Alert - Winter/Spring 2007

    Newsletter Uniform CPA Examination Alert - Winter/Spring 2007 - The AICPA Uniform CPA Examination Alert Newsletter provides the latest information about the Uniform CPA Examination.
    Published on February 07, 2010

    January 28, 2015 Comment letter of GASBs Preliminary Views, Leases

    Comment Letter Members of the AICPA State and Local Government Expert Panel have reviewed the Governmental Accounting Standards Board Preliminary Views, Leases, and are pleased to offer their comments.
    Published on March 23, 2015

    Some Implementation Issues Associated with FIN 46R

    Report In implementing the provisions of FASB Interpretation [FIN] 46R, entitled Consolidation of Variable Interest Entities, practitioners have raised several questions associated with the appropriate accounting treatment for certain items, events, and transactions.
    Published on March 23, 2015

    Uniform CPA Examination Alert - Winter/Spring 2008

    Newsletter The AICPA Uniform CPA Examination Alert Newsletter provides the latest information about the Uniform CPA Examination.
    Published on February 19, 2010

    January 29, 2015 Comment Letter by the SLGEP Regarding GASB ED Tax Abatement Disclosures

    Comment Letter The American Institute of Certified Public Accountants (AICPA) has reviewed the Governmental Accounting Standards Board (GASB) Exposure Draft (ED), Tax Abatement Disclosures, and is pleased to offer its comments.
    Published on January 29, 2015

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