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    Accounting and Financial Reporting Positions and Comment Letters

    Comment Letter The Financial Reporting Executive Committee (FinREC) has issued the following comment letters to communicate its views and positions on accounting and financial reporting proposals issued by standard setters, such as FASB, GASB, and the IASB
    Published on April 15, 2015

    Accounting Partnership Retirement Practices

    Article In recent years, Equal Employment Opportunity Commission (EEOC) staff have been investigating and considering litigation against accounting firms organized as partnerships with a goal of requiring firm partners to be treated as “employees” for purposes of the Age Discrimination in Employment Act (ADEA). The AICPA has...
    Published on March 20, 2015

    Accounting and Financial Reporting for Pensions an amendment of GASB Statement No. 27 and Financial Reporting for Pensi...

    Comment Letter September 22, 2011 comment letter from the AICPA State and Local Government Expert Panel on GASB’s exposure drafts Accounting and Financial Reporting for Pensions an amendment of GASB Statement No. 27 and Financial Reporting for Pension Plans an amendment of GASB Statement No. 25
    Published on October 10, 2011

    Accounting Standards Executive Committee Comment Letter

    Article ...The Accounting Standards Executive Committee of the American Institute of Certified Public Accountants (AcSEC) has reviewed the Exposure Draft of the proposed FASB Statement, Accounting for Transfers of Financial Assets, an...
    Published on July 11, 2011


    Article Accounting Standards comment letter to FASB
    Published on July 11, 2011

    Financial Accounting Standards Board Proposals on Repatriation Incentives and New Domestic Manufacturing Deduction Regim...

    Article Financial Accounting Standards Board (FASB) pronouncements focusing on the accounting treatment of the repatriation and domestic manufacturing deduction provisions in the American Jobs Creation Act of 2004
    Published on June 21, 2005

    Japanese Accounting Oversight Board Officials Visit AICPA

    Newsletter ...Advocate: April, 2014. The chair and secretary general of Japan's Certified Public Accountants and Auditing Oversight Board met with AICPA staff to discuss federal public policy related to accounting and auditing issues
    Published on April 24, 2014

    FASAB Accounting for Social Insurance - Comment Letter

    Article ...AICPA recommends to the Federal Accounting Standards Advisory Board (FASAB) that once a final standard is issued for social insurance programs and effective several years, the board should evaluate whether additional steps should be taken...
    Published on July 11, 2011

    Compilation and Review - ARSC Comment Letters

    Article Listing of ARSC compilation and review comment letters.
    Published on February 14, 2013

    IASB Financial Instruments with Characteristics of Equity - Comment Letter

    Article The Accounting Standards Executive Committee (AcSEC) appreciates the Financial Accounting Standards Board (FASB) and International Accounting Standards Board (IASB) efforts to simplify the literature currently navigated to determine whether a financial...
    Published on July 11, 2011

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