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Accounting Comment Letters

FASB

• 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)
• "Revenue Recognition (Topic 605): Revenue from Contracts with Customers" (October 22, 2010)
• "Accounting for Financial Instruments and Revisions to the Accounting for Derivative Instruments and Hedging Activities" (September 30, 2010)
• "Proposed Accounting Standards Update, "Disclosure of Certain Loss Contingencies (Topic 450)". (September 20, 2010)
• "Fair Value Measurements and Disclosures (Topic 820): Amendments for Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRSs" (September 9, 2010)
• "Fair Value Measurements and Disclosures, Topic 820" (October 13, 2009
• "Disclosures about the Credit Quality of Financing Receivables and the Allowance for Credit Losses" (the Statement). (August 26, 2009)
• "Estimating the Fair Value of Investments in Investment Companies that have Calculated Net Asset Value per Share in Accordance with the AICPA Audit and Accounting Guide, Investment Companies" (the FSP). (July 8, 2009)

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)
• "Accounting and Financial Reporting for Service Concession Arrangements" (Re: Project No. 30). (September 20, 2010)
• "The Financial Reporting Entity, an amendment of GASB statements No. 14 and No.34. (June 30, 2010)
• "Service Efforts and Accomplishments (SEA) Performance Information. (November 23, 2009)
• "Accounting and Financial Reporting for Service Concession Arrangements. (October 27, 2009)

AICPA

• "Fair Value Measurements and Disclosures, for Certain Issues Pertaining to Not-for-Profit Entities." (3/17/2010)