Older Accounting Comment Letters
FASB
- "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)
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"Fair Value Measurements and Disclosures, Topic 820" (October 13, 2009
GASB
- "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)
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"Service Efforts and Accomplishments (SEA) Performance Information. (November 23, 2009)
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"Accounting and Financial Reporting for Service Concession Arrangements. (October 27, 2009)
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