Accounting Comment Letters
FASB
- Not-for-Profit Entities: Classification of the Sale of Donated Securities in the Statement of Cash Flows (Topic 230) (July 16, 2012)
- Revised Proposed Accounting Standards Update, "Revenue Recognition (Topic 605): Revenue from Contracts with Customers" (the ASU) (March 13, 2012)
- "Financial Services - Investment Companies (Topic 946)" and Proposed Accounting Standards Update, "Real Estate - Investment Property Entities (Topic 973)" (February 15, 2012)
- "Accounting for Financial Instruments and Revisions to the Accounting for Derivative Instruments and Hedging Activities - Impairment" (April 1, 2011)
- "Effective Dates and Transition Methods" (January 31, 2011)
- "Proposed Accounting Standards Update, "Leases (Topic 840)" (the ASU)" (December 15, 2010)
GASB
- Comments on the Preliminary Views (PV) "Economic Condition Reporting: Financial Projections" released by the Governmental Accounting Standards Board (GASB) (March 16, 2012)
- Comments on the Exposure Draft of the Governmental Accounting Standards Board “Accounting and Financial Reporting for Pensions.” (October 14, 2011)
- "Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net Position" (February 25, 2011)
- "Pension Accounting and Financial Reporting by Employers." (October 4, 2010)
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