Accounting and Financial Reporting – Positions and Comment Letters

The AICPA, and its committees and task forces, have issued the following comment letters to communicate its views and positions on accounting and financial reporting proposals issued by standard setters, such as FASB, GASB, and the IASB.

Letters to GASB
December 21, 2023 comment letter on GASB’s Exposure Draft on Disclosure and Classification of Certain Capital Assets
February 17, 2023 comment letter on GASB's Exposure Draft, Additional Proposal for Implementation Guidance Update—2023
January 20, 2023, comment letter on GASB’s Exposure Draft, Implementation Guidance Update—2023
September 29, 2022 comment letter on GASB’s Exposure Draft, Certain Risk Disclosures
September 14, 2021 comment letter on GASB's Revised Exposure Draft, Communication Methods in General Purpose External Financial Reports That Contain Basic Financial Statements: Notes to Financial Statements
September 14, 2021 comment letter on GASB's Exposure Draft, Omnibus 20XX
August 24, 2021 comment letter on GASB'S Exposure Draft, Accounting Changes and Error Corrections
June 23, 2021 comment letter on GASB’s Exposure Draft, The Annual Comprehensive Report
February 26, 2021 comment letter on GASB's Exposure Drafts, Financial Reporting Model Improvements and Recognition of Elements of Financial Statements
February 26, 2021 comment letter on GASB's Preliminary Views, Revenue and Expense Recognition
June 23, 2020 comment letter on GASB’s Proposed Technical Bulletin, Accounting and Financial Reporting Issues Related to the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) of 2020 and Coronavirus Diseases
April 10, 2020 comment letter on GASB’s Exposure Draft, Communication Methods in General Purpose External Financial Reports That Contain Basic Financial Statements: Notes to Financial Statements
April 10, 2020 comment letter on GASB’s Exposure Draft, Certain Component Unit Criteria, and Accounting and Financial Reporting for Internal Revenue Code Section 457 Deferred Compensation Plans
January 30, 2020 comment letter on GASB's Exposure Draft, Implementation Guidance Update- 2020
September 16, 2019 comment letter on GASB's Exposure Draft, Public-Private and Public-Public Partnerships and Availability Payment Arrangements
September 16, 2019 comment letter on GASB's Exposure Draft, Omnibus 20XX
April 30, 2019 comment letter on GASB's Exposure Draft, Leases Implementation Guide
March 8, 2019 comment letter on GASB's Exposure Draft, Fiduciary Activities Implementation Guide
February 14, 2019 comment letter on GASB's Financial Reporting Model Improvements & Recognition of Elements of Financial Statements
October 31, 2018 comment letter on GASB's Exposure Draft, Conduit Debt Obligations
Accounting and Financial Reporting for Majority Equity Interests—an amendment of GASB Statement No. 14"],["September 26, 2017 comment letter on GASB's Exposure Draft, Implementation Guide No. 201X-Z, Accounting and Financial Reporting of Postemployment Benefits Other Than Pension (and Certain Issues Related to OPEB Plan Reporting)"],["September 14, 2017 comment letter on GASB's Exposure Draft, Certain Disclosures Related to Debt, including Direct Borrowings and Direct Placements."],["March 31, 2017 comment letter on GASB’s Invitation to Comment, Financial Reporting Model Improvements – Governmental Funds"],["February 3, 2017 comment letter on GASB’s Exposure Draft, Implementation Guide No. 201X-Y, Implementation Guidance Update-201X"],["Archived comment letters to GASB"]]' data-edit-mode="false">
Money Market Fund Reform; Amendments to Form PF (the proposing release)"],["Archived comment letters to SEC"]]' data-edit-mode="false">
Review of Structure and Effectiveness: Issues for the Review"]]' data-edit-mode="false">

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