General Comments

Assessing the FASB\u27s Responsiveness to Comment Letters on Other Postretirement Benefits

Bline, Dennis M.
Skekel, Ted D.

April 1991

Focuses on the responsiveness of the Financial Accounting Standards Board (FASB) in comment letters ...

Comments by the auditing standards committee of the auditing section of the American accounting association on the discussion paper: Fraud and going concern in an audit of financial statements: Exploring the differences between public perceptions about the role of the auditor and the auditor’s responsibilities in a financial statement audit

Schaefer, Tammie J.
Brown, Veena L.
Ege, Matthew S.
Harding, Noel
Hermanson, Dana R.
Higgs, Julia L.
Jenkins, J. Gregory
Smith, Kecia Williams

September 2021

We commend the International Auditing and Assurance Standards Board (the Board) on its efforts to de...

Response of the EAA FRSC to the IASB Discussion Paper: A Review of the Conceptual Framework for Financial Reporting

Barker, Richard
Lennard, Andrew
Nobes, Christopher
Trombetta, Marco
Walton, Peter

January 2014

The European Accounting Association (EAA) Financial Reporting Standards Committee (FRSC) provided a ...

The American Accounting Association has charged the Financial Accounting Standards

Christine A. Botosan
Chair Hollis
Ashbaugh Anne
L. Beatty Paquita
Y. Davis-friday Patrick
E. Hopkins
Karen K. Nelson
K. Ramesh Robert
Uhl Mohan
Venkatachalam George Vrana

December 2014

Committee (the Committee) with responding to requests for comment from standard setters on issues re...

American Accounting Association’s Financial Accounting Standards Committee Response to FASB Invitation to Comment on the FASB Proposal for a New Agenda Project on Issues Related to the Recognition of Revenues and Liabilities

Laureen A. Maines
Chair Eli Bartov
Patricia Fairfield
Eric Hirst
Terry Iannaconi
Russ Mallett
Catherine M. Schrand

January 2002

The Financial Accounting Standards Committee of the American Accounting Association (“the Committee”...

1 American Accounting Association’s Financial Accounting Standards Committee Response to FASB Request to Comment on Goodwill Impairment Testing using the Residual Income Valuation Model

Stephen G. Ryan
Chair Robert
H. Herz
Teresa E. Iannaconi
Laureen A. Maines
Krishna Palepu
Catherine M. Schr
Douglas J. Skinner Linda Vincent
Morgan Stanley
Dean Witter
Accounting Firms (arthur Andersen

March 2015

(hereafter the “Committee”) is charged with responding to requests for input from standard setters o...

American Accounting Association’s Financial Accounting Standards Committee Response to Joint Working Group of Standard Setters Invitation to Comment on Recommendations on Accounting for Financial Instruments and Similar Items

Stephen G. Ryan
Chair Robert
H. Herz
Teresa E. Iannaconni
Laureen A. Maines Krishna Palepu
Catherine M. Schr
Douglas J. Skinner Linda Vincent

December 2014

(hereafter the Committee) is charged with responding to requests for input from standards setters on...

American Accounting Association’s Financial Accounting Standards Committee Response to FASB Invitation to Comment on the Proposed Statement of Financial Accounting Standards Accounting for Financial Instruments with Characteristics of Liabilities, Equity,

Stephen G. Ryan
Chair Robert
H. Herz
Teresa E. Iannaconni
Laureen A. Maines Krishna Palepu
Catherine M. Schr
Douglas J. Skinner Linda Vincent

December 2014

(hereafter the Committee) is charged with responding to requests for input from standards setters on...

Preamble The Financial Accounting Standards Committee of the American Accounting Association

Laureen A. Maines
Chair Eli Bartov
Patricia Fairfield
Eric Hirst
Terry Iannaconi
Russ Mallett
Catherine M. Schrand

January 2002

(hereafter, the Committee) is charged with responding to requests for input from standard setters on...

American Accounting Association’s Financial Accounting Standards Committee Comments on the SEC's Proposed Rule S7-13-00: Revision of the Commission's Auditor Independence Requirements

Stephen G. Ryan
Chair Robert
H. Herz
Teresa E. Iannaconi
Laureen A. Maines Krishna Palepu
Catherine M. Schr
Douglas J. Skinner Linda Vincent

January 2015

Association (hereinafter the Committee) is charged with responding to requests for input on issues r...

of the American Accounting Association

January 2009

The Financial Reporting Policy Committee (the Committee) of the Financial Accounting and Reporting S...

Comments of the Standards Committee of the Auditing Section of the American Accounting Association on the SEC\u27s Concept Release No. 33-9862; 34-75344 File No. S7-13-15, \u27Possible Revisions to Audit Committee Disclosures\u27

Abernathy, John L.
Felix, Robert
Jamal, Karim
Krishnamoorthy, Ganesh

September 2015

Recently, the Securities and Exchange Commission (SEC) solicited public comments on its Concept Rele...

American Accounting Association’s Financial Accounting Standards Committee Comments on the ISB’s Exposure Draft ED 00-2: A Conceptual Framework for Auditor Independence

Stephen G. Ryan
Chair Robert
H. Herz
Teresa E. Iannaconi
Laureen A. Maines Krishna Palepu
Catherine M. Schr
Douglas J. Skinner Linda Vincent

January 2015

Association (hereinafter the Committee) is charged with responding to requests for input on issues r...

Response to FAF exposure draft, "Proposed changes to oversight, structure, and operations of the FAF, FASB, and GASB"

Colson, Robert H.
Benston, George J.
Carmichael, Douglas C.
Christensen, Theodore E.
Jamal, Karim
Moehrle, Stephen
Rajgopal, Shivaram
Stober, Thomas
Sunder, Shyam
Watts, Ross L.

The Financial Accounting Standards Committee of the American Accounting Association (the Committee) ...

Response to the SEC Release: ACCEPTANCE FROM FOREIGN PRIVATE ISSUERS OF FINANCIAL STATEMENTS PREPARED IN ACCORDANCE WITH INTERNATIONAL FINANCIAL REPORTING STANDARDS WITHOUT

December 2014

The Financial Reporting Policy Committee (the Committee) of the Financial Accounting and Reporting S...

Assessing the FASB\u27s Responsiveness to Comment Letters on Other Postretirement Benefits

Bline, Dennis M.
Skekel, Ted D.

April 1991

Focuses on the responsiveness of the Financial Accounting Standards Board (FASB) in comment letters ...

Comments by the auditing standards committee of the auditing section of the American accounting association on the discussion paper: Fraud and going concern in an audit of financial statements: Exploring the differences between public perceptions about the role of the auditor and the auditor’s responsibilities in a financial statement audit

Schaefer, Tammie J.
Brown, Veena L.
Ege, Matthew S.
Harding, Noel
Hermanson, Dana R.
Higgs, Julia L.
Jenkins, J. Gregory
Smith, Kecia Williams

September 2021

We commend the International Auditing and Assurance Standards Board (the Board) on its efforts to de...

Response of the EAA FRSC to the IASB Discussion Paper: A Review of the Conceptual Framework for Financial Reporting

Barker, Richard
Lennard, Andrew
Nobes, Christopher
Trombetta, Marco
Walton, Peter

January 2014

The European Accounting Association (EAA) Financial Reporting Standards Committee (FRSC) provided a ...

The American Accounting Association has charged the Financial Accounting Standards

Christine A. Botosan
Chair Hollis
Ashbaugh Anne
L. Beatty Paquita
Y. Davis-friday Patrick
E. Hopkins
Karen K. Nelson
K. Ramesh Robert
Uhl Mohan
Venkatachalam George Vrana

December 2014

Committee (the Committee) with responding to requests for comment from standard setters on issues re...

American Accounting Association’s Financial Accounting Standards Committee Response to FASB Invitation to Comment on the FASB Proposal for a New Agenda Project on Issues Related to the Recognition of Revenues and Liabilities

Laureen A. Maines
Chair Eli Bartov
Patricia Fairfield
Eric Hirst
Terry Iannaconi
Russ Mallett
Catherine M. Schrand

January 2002

The Financial Accounting Standards Committee of the American Accounting Association (“the Committee”...

1 American Accounting Association’s Financial Accounting Standards Committee Response to FASB Request to Comment on Goodwill Impairment Testing using the Residual Income Valuation Model

Stephen G. Ryan
Chair Robert
H. Herz
Teresa E. Iannaconi
Laureen A. Maines
Krishna Palepu
Catherine M. Schr
Douglas J. Skinner Linda Vincent
Morgan Stanley
Dean Witter
Accounting Firms (arthur Andersen

March 2015

(hereafter the “Committee”) is charged with responding to requests for input from standard setters o...

American Accounting Association’s Financial Accounting Standards Committee Response to Joint Working Group of Standard Setters Invitation to Comment on Recommendations on Accounting for Financial Instruments and Similar Items

Stephen G. Ryan
Chair Robert
H. Herz
Teresa E. Iannaconni
Laureen A. Maines Krishna Palepu
Catherine M. Schr
Douglas J. Skinner Linda Vincent

December 2014

(hereafter the Committee) is charged with responding to requests for input from standards setters on...

American Accounting Association’s Financial Accounting Standards Committee Response to FASB Invitation to Comment on the Proposed Statement of Financial Accounting Standards Accounting for Financial Instruments with Characteristics of Liabilities, Equity,

Stephen G. Ryan
Chair Robert
H. Herz
Teresa E. Iannaconni
Laureen A. Maines Krishna Palepu
Catherine M. Schr
Douglas J. Skinner Linda Vincent

December 2014

(hereafter the Committee) is charged with responding to requests for input from standards setters on...

Preamble The Financial Accounting Standards Committee of the American Accounting Association

Laureen A. Maines
Chair Eli Bartov
Patricia Fairfield
Eric Hirst
Terry Iannaconi
Russ Mallett
Catherine M. Schrand

January 2002

(hereafter, the Committee) is charged with responding to requests for input from standard setters on...

American Accounting Association’s Financial Accounting Standards Committee Comments on the SEC's Proposed Rule S7-13-00: Revision of the Commission's Auditor Independence Requirements

Stephen G. Ryan
Chair Robert
H. Herz
Teresa E. Iannaconi
Laureen A. Maines Krishna Palepu
Catherine M. Schr
Douglas J. Skinner Linda Vincent

January 2015

Association (hereinafter the Committee) is charged with responding to requests for input on issues r...

of the American Accounting Association

January 2009

The Financial Reporting Policy Committee (the Committee) of the Financial Accounting and Reporting S...

Comments of the Standards Committee of the Auditing Section of the American Accounting Association on the SEC\u27s Concept Release No. 33-9862; 34-75344 File No. S7-13-15, \u27Possible Revisions to Audit Committee Disclosures\u27

Abernathy, John L.
Felix, Robert
Jamal, Karim
Krishnamoorthy, Ganesh

September 2015

Recently, the Securities and Exchange Commission (SEC) solicited public comments on its Concept Rele...

American Accounting Association’s Financial Accounting Standards Committee Comments on the ISB’s Exposure Draft ED 00-2: A Conceptual Framework for Auditor Independence

Stephen G. Ryan
Chair Robert
H. Herz
Teresa E. Iannaconi
Laureen A. Maines Krishna Palepu
Catherine M. Schr
Douglas J. Skinner Linda Vincent

January 2015

Association (hereinafter the Committee) is charged with responding to requests for input on issues r...

Response to FAF exposure draft, "Proposed changes to oversight, structure, and operations of the FAF, FASB, and GASB"

Colson, Robert H.
Benston, George J.
Carmichael, Douglas C.
Christensen, Theodore E.
Jamal, Karim
Moehrle, Stephen
Rajgopal, Shivaram
Stober, Thomas
Sunder, Shyam
Watts, Ross L.

The Financial Accounting Standards Committee of the American Accounting Association (the Committee) ...

Response to the SEC Release: ACCEPTANCE FROM FOREIGN PRIVATE ISSUERS OF FINANCIAL STATEMENTS PREPARED IN ACCORDANCE WITH INTERNATIONAL FINANCIAL REPORTING STANDARDS WITHOUT

December 2014

The Financial Reporting Policy Committee (the Committee) of the Financial Accounting and Reporting S...

Assessing the FASB\u27s Responsiveness to Comment Letters on Other Postretirement Benefits

Bline, Dennis M.
Skekel, Ted D.

April 1991

Focuses on the responsiveness of the Financial Accounting Standards Board (FASB) in comment letters ...

Comments by the auditing standards committee of the auditing section of the American accounting association on the discussion paper: Fraud and going concern in an audit of financial statements: Exploring the differences between public perceptions about the role of the auditor and the auditor’s responsibilities in a financial statement audit

Schaefer, Tammie J.
Brown, Veena L.
Ege, Matthew S.
Harding, Noel
Hermanson, Dana R.
Higgs, Julia L.
Jenkins, J. Gregory
Smith, Kecia Williams

September 2021

We commend the International Auditing and Assurance Standards Board (the Board) on its efforts to de...

Response of the EAA FRSC to the IASB Discussion Paper: A Review of the Conceptual Framework for Financial Reporting

Barker, Richard
Lennard, Andrew
Nobes, Christopher
Trombetta, Marco
Walton, Peter

January 2014

The European Accounting Association (EAA) Financial Reporting Standards Committee (FRSC) provided a ...

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General Comments

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