APAS Committee Comment Letters

Comment Letters issued by AP & AS on professional standards exposure drafts

2022

• September 13, 2022—Invitation to Comment Accounting for Government Grants by Business Entities
• March 22, 2022—Liabilities–Supplier Finance Programs (Subtopic 405-50)

2019-21

• December 13, 2021—Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions
• October 28, 2021—FASB Invitation to Comment, Agenda Consultation
• August 30, 2021—Re: Comment Letter Template for: Proposed Statement on Quality Management Standards (Sqms), a Firm’s System of Quality Mangement (Sqms No. 1), Engagement Quality Reviews (Sqms No. 2), and Proposed Statement on Auditing Standards Quality Management for Engagements Conducted in Accordance With Gaas (Qm Sas)
• June 29, 2021—Proposed Statement on Auditing Standards: Inquiries of the Predecessor Auditor Regarding Fraud and Noncompliance With Laws and Regulations
• February 3, 2021—Proposed Statement on Auditing Standards Amendments to AU-C Sections 501, 540, and 620 Related to the Use of Specialists and the Use of Pricing Information Obtained From External Information Sources
• December 11, 2020—Proposed Statement of Financial Accounting Concepts, Concepts Statement 8—Conceptual Framework for Financial Reporting, Chapter 4: Elements of Financial Statements
• December 10, 2020—Proposed Accounting Standards Update Leases – Targeted Improvements (Topic 842)
• October 12, 2020—Proposed Accounting Standards Update Compensation – Stock Compensation (Topic 718) Determining the Current Price of an Underlying Share for Equity-Classified Share-Option Awards – a proposal of the Private Company Council
• September 23, 2020—Proposed ISA 600 (Revised), Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors)
• April 10, 2020—Proposed Accounting Standards Update: Not-for-Profit Entities (Topic 958), Presentation and Disclosures by Not-for Profit Entities for Contributed Nonfinancial Assets
• January 27, 2020—AICPA Proposed Strategy and Work Plan
• November 12, 2019—Proposed Statement on Auditing Standards Auditing Accounting Estimates and Related Disclosures
• October 3, 2019—Proposed Accounting Standards Update
• September 3, 2019—Proposed Accounting Standards Update
• May 30, 2019—Proposed Accounting Standards Update
• May 15, 2019—Proposed Statement on Auditing Standards  Omnibus Statement on Auditing Standards 2018
• April 29, 2019—Proposed Accounting Standards Update Business Combinations Topic 805
• April 16, 2019—Proposed Accounting Standards Update Topics 718 606
• April 10, 2019—Proposed Accounting Standards Update Not for Profit Entities Topic 958
• March 8, 2019—Proposed Accounting Standards Update Target Transition Relief Topic 326
• February 18, 2019—Proposed Accounting Standards Update Topics 350 805 958