AICPA AcSEC Comments Conceptual Framework for Financial Reporting The Reporting Entity
...Committee of the American Institute of Certified Public Accountants (AcSEC) is pleased to offer comments on the FASB's and IASB's (the Boards) May 29, 2008 Preliminary Views, Conceptual Framework for Financial Reporting: The Reporting Entity
Published on January 24, 2013
Comment Letter regarding IASB/FASB March 11, 2010 Exposure Draft
Published on July 11, 2011
AICPA Encourages GASB to Remove Certain Financial Statement Elements from Conceptual Framework
The AICPA encouraged the Governmental Accounting Standards Board (GASB) to strongly consider removing the deferred outflows of resources and deferred inflows of resources elements from the Board’s conceptual framework
Published on January 06, 2012
AICPA Provides Feedback to GASB on Measurement Proposal
The AICPA’s State and Local Government Expert Panel said overall it supported concepts in the exposure draft, but reiterated concerns regarding GASB’s related conceptual project on recognition of elements of financial statements
Published on November 25, 2013
AICPA Submits Comments to IRS Oversight Board on Long-Term Measures Proposed for IRS Strategic Plan.
AICPA supports IRS establishment of five long-term enterprise measures in conjunction with the Service's Strategic Plan for fiscal years 2005-2009. They provide comments primarily on the conceptual framework for each of the proposed measures
Published on March 08, 2012
FASB Comment Letter Archive
The AICPA takes opportunities to comment on Discussion Papers and other various standard setting items. Included are archived items.
Published on July 15, 2011
FinREC and TIC Weigh in on Two of FASBs Financial Instrument Proposals
The CPA Advocate: July, 2013. AICPA says the credit loss proposal still requires “significant work” and identified “problematic” areas of the recognition and measurement proposal.
Published on July 18, 2013