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February 1, 2019 comment letter on FASB's Dec. 2018 Exposure Draft of Proposed changes to Extending the Private Company Accounting Alternatives on Goodwill and Certain Identifiable Intangible Assets to Not-for-Profit Entities. 

Feb 01, 2019 · 250.6 KB Download

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The Financial Reporting Executive Committee (FinREC) of the American Institute of Certified Public Accountants (AICPA) commented on the Financial Accounting Standards Board’s (FASB or Board) December 20, 2018 Exposure Draft of Proposed changes to Extending the Private Company Accounting Alternatives on Goodwill and Certain Identifiable Intangible Assets to Not-for-Profit Entities.

The Financial Reporting Executive Committee (FinREC), formerly known as the Accounting Standards Executive Committee (AcSEC), is a senior committee of the Institute for financial reporting. It is authorized to make public statements on behalf of the Institute on financial reporting matters without the clearance of either the Council or the board of directors of the Institute and to clear statements of other committees that include references to financial reporting positions.

The mission of FinREC is to determine the Institute's technical policies regarding financial reporting standards and to be the Institute's spokesbody on those matters, with the ultimate purpose of serving the public interest by improving financial reporting.

Download the FinREC February 1, 2021, comments on FASB extending the private company accounting alternatives exposure draft

File name: 20190201-aicpa-finrec-cl-goodwill.pdf

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