The Financial Reporting Executive Committee, in conjunction with AICPA Expert Panels and task forces, has issued the following comment letters. Comment letters issued prior to 2019 can be requested by emailing Sharon Macey at Sharon.Macey@aicpa-cima.com
Letters to FASB
August 11, 2025 FinREC comment letter on FASB ITC Agenda Consultation
June 4, 2025 FinREC comment letter on FASB Intangibles ITC
May 5, 2025 FinREC Comment Letter on ITC Financial KPIs
February 3, 2025 FinREC - Proposed ASU-Software Comment Letter
Comment Letter on FASB’s Business Combinations— Joint Venture Formations
September 17, 2021 FinREC's comment letter on FASB’s Invitation to Comment (ITC) Agenda Consultation
March 9, 2020 - FinREC comment letter on Financial Accounting Standards Board’s February 10, 2020, Exposure Draft of a Proposed Accounting Standards Update—Not-for-Profit Entities (Topic 958): Presentation and Disclosures by Not-for-Profit Entities for Contributed Nonfinancial Assets.
Letters to GASB
February 18, 2025 comment letter on GASB's Exposure Draft, Subsequent Events
January 24, 2025 comment letter on GASB's Exposure Draft, Implementation Guidance Update
January 17, 2025 comment letter on GASB's Preliminary Views, Infrastructure Assets
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 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 Preliminary Views, Revenue and Expense Recognition
January 30, 2020 comment letter on GASB's Exposure Draft, Implementation Guidance Update- 2020
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