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PCFRC Recommendations and Other Letters

November 27, 2012 - Discussion Paper, Disclosure Framework
   
October 29, 2012 - Discussion Paper, Private Company Decision Making Framework
   
October 18, 2012 - Proposed Accounting Standards Update, Presentation of Items Reclassified Out of Accumulated Other Comprehensive Income
   
September 25, 2012 - Proposed Accounting Standards Update, Disclosures About Liquidity Risk and Interest Rate Risk
   
April 20, 2012 - Proposed Accounting Standards Update, Testing Indefinite-lived Intangible Assets for Impairment
   
February 16, 2012 - Proposed Accounting Standards Update, Revenue from Contracts with Customers
   
January 25, 2012 - Proposed Accounting Standards Update, Consolidation: Principal Versus Agent Analysis
   
January 9, 2012 - Proposed Accounting Standards Update, Investment Property Entities
   
December 19, 2011 - Proposed Accounting Standards Update, Financial Services – Investment Companies: Amendments to the Scope, Measurement, and Disclosure Requirements
   
July 19, 2011 - Post-implementation Review Process on FIN 48
   
June 6, 2011 - Proposed Accounting Standards Update, Testing Goodwill for Impairment
   
April 26, 2011 - Invitation to Comment, Selected Issues about Hedge Accounting
   
March 30, 2011 - Supplementary Document, Accounting for Financial Instruments and Revisions to the Accounting for Derivative Instruments and Hedging Activities – Impairment
   
January 27, 2011 - Discussion Paper, Effective Dates and Transition Methods
   
January 21, 2011 - Supplemental Letter on Proposed ASU, Revenue from Contracts with Customers
   
December 15, 2010 - Proposed ASU, Leases
   

November 9, 2010 - Proposed ASU, Disclsoure About an Employer's Participation in a Multiemployer Plan

   

November 3, 2010 - Proposed ASU, How the Carrying Amount of a Reporting Unit Should be Calculated When Performing Step 1 of the Goodwill Impairment Test

   

October 29, 2010 - Proposed ASU, Revenue from Contracts with Customers

   

October 21, 2010 - Proposed ASU, Accounting for Financial Instruments and Revisions to the Accounting for Derivative Instruments and Hedging Activities

   

October 8, 2010 - Proposed ASU, Comprehensive Income

   

September 23, 2010 - Proposed ASU, Amendments for Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRSs

   

September 15, 2010 - Proposed ASU, Disclosure of Certain Loss Contingencies

   

July 20, 2010 - Proposed Statement of Financial Accounting Concepts Conceptual Framework for Financial Reporting: The Reporting Entity

   

March 2, 2010 - Applicability of the Financial Statement Presentation project to Nonpublic Entities

   

January 12, 2010 - Improvements to the FASB's Accounting Standards Updates

   

November 2, 2009 - Letter to the Financial Accounting Foundation about Accounting Standards for Private Companies

   

October 12, 2009 - Proposed Accounting Standards Update, Improving Disclosures about Fair Value Measurements

   

August 26, 2009 - Proposed Statement of Financial Accounting Standards, Disclosures about the Credit Quality of Financing Receivables and the Allowance for Credit Losses

   

August 13, 2009 - EITF Draft Abstracts 08-1 and 09-3

   

July 17, 2009 - Preliminary Views, Leases

   

July 2, 2009 - FSP FIN 48-d, Application Guidance for Pass-through Entities and Tax-Exempt Not-for-Profit Entities and Disclosure Modifications for Nonpublic Entities

   

June 30, 2009 - Preliminary Views, Revenue Recognition

   

April 14, 2009 - Financial Statement Presentation Discussion Paper

   

February 10, 2009 - Letter to the FASB re: SEC Roadmap for the Potential Use of Financial Statements Prepared in Accordance with IFRS by U.S. Issuers

   

January 23, 2009 - Proposed FSP FAS 144-d, Amending the Criteria for Reporting a Discontinued Operation

   

January 15, 2009 - Proposed FASB Staff Position No. FAS 107-a, Disclosures about Certain Financial Assets: An Amendment of FASB Statement No. 107

   

January 15, 2009 - Proposed FASB Staff Position No. FAS 141(R)-a, Accounting for Assets Acquired and Liabilities Assumed in a Business Combination that Arise from Contingencies

   

December 8, 2008 - Exposure Draft – Proposed Statement of Financial Accounting Standards, Going Concern

   

December 5, 2008 - Exposure Draft – Proposed Statement of Financial Accounting Standards, Subsequent Events

   

December 3, 2008 - Proposed FASB Staff Position (“FSP”) FIN 48-c, Effective Date of FASB Interpretation (“FIN”) No. 48 for Certain Nonpublic Enterprises

   

October 30, 2008 - FASB Exposure Draft, Proposed Statement of Financial Accounting Standards - Amendments to FASB Interpretation No, 46(R)

   

September 29, 2008 - FASB Exposure Draft, Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics and Constraints of Decision-Useful Financial Reporting Information

   

September 29, 2008 - Preliminary Views, Conceptual Framework for Financial Reporting: The Reporting Entity

   

September 23, 2008 - FASB Interpretation No. 48, Accounting for Uncertainty in Income Taxes

   

August 8, 2008 - Proposed Statement of Financial Accounting Standards, Disclosure of Certain Loss Contingencies

   

July 18, 2008 - FASB Interpretation No. 46(R), Consolidation of Variable Interest Entities

   

May 30, 2008 - FASB Interpretation No. 48, Accounting for Uncertainty in Income Taxes

   

May 23, 2008 - FASB Project, Reconsideration of Interpretation 46(R)

   

May 23, 2008 - FASB Preliminary Views, Financial Instruments with Characteristics of Equity

   

February 8, 2008 - Financial Statement Presentation Joint FASB-IASB Project

   

February 1, 2008 - Improvements to the FASB’s Standards Release Process

   

February 1, 2008 - Definition of a Private Company

   

January 17, 2008 - Proposed FASB Staff Position No. FIN 48-b, Effective Date of FASB Interpretation No. 48 for Nonpublic Enterprises

   

September 28, 2007 - Letter to the FASB re: SEC Concept Release on Allowing U.S. Issuers to Prepare Financial Statements in Accordance with IFRS

   

September 24, 2007 - FASB Interpretation No. 48, Accounting for Uncertainty in Income Taxes

   

June 10, 2007 - Proposed FASB Staff Position No. FAS 154-a

   

May 16, 2007 - Project on Subsequent Events

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