SEC 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 SEC

2011

• August 17, 2011, comments on the May 26, 2011 SEC Staff Paper, Work Plan for the Consideration of Incorporating international Financial Reporting Standards into the Financial Reporting System for U.S. Issuers - Exploring a Possible Method of Incorporation

2009

• April 9, 2009 AICPA comment letter on the SEC's proposed Roadmap for the Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards by U.S. Issuers (Roadmap)

2008

• November 11, 2008 AICPA comment letter on Securities and Exchange Commission's (SEC) study of mark-to-market accounting applicable to financial institutions

2007

• November 12, 2007 IFRS Option Comment Letter

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