IASB Comment Letter Archive
The Financial Reporting Executive Committee ( FinREC), formerly known as the Accounting Standards Executive Committee (AcSEC), has prepared the following positions addressed to bodies having authority over accounting and financial reporting standards.
Accounting Standards team members help develop comment letters to communicate the views of the FinREC on financial accounting and reporting proposals issued by standard setters, such as FASB, GASB, and the IASB.
Letters to IASB
2011
2009
Accounting Standards team members help develop comment letters to communicate the views of the FinREC on financial accounting and reporting proposals issued by standard setters, such as FASB, GASB, and the IASB.
Letters to IASB
2011
- November 30, 2011, comment letter on IASB's Agenda Consultation 2011
- November 30, 2011, comment letter on IASB's Agenda Consultation 2011
- March 30, 2011, AICPA letter to the IFRS Foundation Monitoring Board
- January 10, 2011, comments on IFRS Foundation Trustees’ November 5, 2010, consultation paper Status of Trustees’ Strategy Review
2009
- September 1, 2009 comments on the International Accounting Standards Board June 2009 Request for Information, Impairment of Financial Assets: Expected Cash Flow Approach
- March 17, 2009 Comments on the issues associated with the review of the IASC Foundation’s (IASCF) Constitution - part 2
- September 15, 2008 Comments on the issues associated with the review of the IASC Foundation’s (IASCF) Constitution
- June 17, 2008 comment letter on IASB Preliminary Views Document, Financial Instruments with Characteristics of Equity