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09/21/2011 |
CCR Responds to the FASB on ASU 2011-05 Comprehensive Income |
06/15/2011 |
FEI Letter To FASB, IASB Asks For Reexposure Of Revenue Recognition ED |
04/29/2011 |
Offsetting Financial Assets and Financial Liabilities |
04/26/2011 |
CCR Comment Letter To FASB And IASB On Hedge Accounting |
04/19/2011 |
FEI Files Comment Letter With Chairs of FASB and IASB In Response To MoU Projects |
04/15/2011 |
FEI Committee on Private Co. Standards Sends Comments To FAF |
04/05/2011 |
Derivative Instruments and Hedging Activities - Impairment (the Supplement) |
01/31/2011 |
Effective Dates and Transition Methods |
12/15/2010 |
FEI Sends Comment Letters On FASB, IASB Leasing Proposals, Including Joint Letter |
12/14/2010 |
CCR filed its Lease comment letter with the FASB and IASB |
10/25/2010 |
FEI Committees Comment To FASB, IASB On Revenue Recognition ED |
10/21/2010 |
CCR Views on Proposed Accounting Standards Update, Revenue from Contracts with Customers |
09/29/2010 |
Comprehensive Income |
09/20/2010 |
FEI Committees share views on the FASB's proposed Accounting Standards Update Contingencies |
09/13/2010 |
CCR comments on Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRS |
09/01/2010 |
Financial Instruments ED Comment Letter |
07/23/2010 |
FEI Comments To FASB On Effective Dates Of Standards For Private Cos. |
07/19/2010 |
FEI CPC-S letter to FASB proposed Statement of Financial Accounting Concepts, Conceptual Framework |
05/10/2010 |
FEI Committee Files Letter With FASB, IASB On Impact Of MoU Standards |
05/03/2010 |
FEI Committee on Private Cos. Writes FASB With Concern About Pace Of Standard-Setting |
02/18/2010 |
FEI Provides Recommendations To FASB, IASB On Convergence Standards |
11/11/2009 |
FEI Private Co. Committee and FEI CCR Write Congress In Support Of Independent Standard-Setting |
07/17/2009 |
Leases Comment Letter from CCR and CPC Committees |
06/19/2009 |
FEI Sends Comments To FASB On Revenue Recognition |
06/18/2009 |
FEI Files Comment Letter On FIN 48 For Pass-Though Entities |
04/14/2009 |
FEI CCR, CPC Respond To FASB-IASB On Financial Statement Presentation |
04/10/2009 |
FEI Committee on Private Companies Files Comment Letter On FASB Proposal On Discontinued Operations |
04/01/2009 |
FEI Responds To FASB On Proposed Fair Value, Impairment Guidance |
03/03/2009 |
FEI Committee On Private Cos. Comments On FASB Fair Value Proposal |
02/09/2009 |
FEI Comments To FASB On Financial Statement Presentation |
01/20/2009 |
FEI Committee On Private Cos. Comments On FASB Disclosure Proposal |
01/15/2009 |
FEI Responds To FASB Proposal On Contingencies In Business Combinations |
12/05/2008 |
FEI CPC Sends Letter To FASB Supporting Delay Of FIN 48 For Private Cos. |
11/26/2008 |
FEI CCR, U.S. Chamber CCMC File Joint Comment Letter With FASB On Fair Value |
11/14/2008 |
FEI Committee on Corporate Reporting Comments on Proposed Amendments to FAS 140 and FIN 46(R) |
10/09/2008 |
FEI Committee on Corporate Reporting Comments On FASB Fair Value Proposal |
10/06/2008 |
FEI's CCR committee and IMA's FRC Committee express concerns related to the adoption of FAS 141R |
08/22/2008 |
FEIs CCR Committee expresses concerns with the proposed FASB amendmen to FAS 133 Hedge Accounting. |
08/12/2008 |
FEI Committee On Private Companies Asks FASB To Exempt Private Cos. From FIN 48 |
08/08/2008 |
FEI Technical committees (CCR, CGB, CPC) express concern with FASB’s Exposure Draft to amend FAS 5 |
05/06/2008 |
FEI Responds To FASB Proposal On Pension, Post-Retirement Benefit Disclosures |
04/17/2008 |
Unsolicited letter on FAS 5 Contingencies to the FASB from CCR |
02/21/2008 |
Proposed FASB Staff Positions 157-c |
02/13/2008 |
CCR comment letter to the FAF |
02/13/2008 |
CPC Standards Subcommittee Files Comment Letter on FAF Proposal To Restructure FASB |
01/23/2008 |
CCR Responds regarding proposed FSP FAS 142-f |
01/18/2008 |
FEI Responds To FASB On Proposed Delay Of FIN 48 For Private Companies |
01/08/2008 |
CCR supports the two proposed FSPs related to FAS 157 (FSP FAS 157-a and FSP FAS 157-b) |
11/06/2007 |
FEI CPC Standards Subcommittee Requests Delay in FAS 157 for Private Companies |
11/06/2007 |
FEI CPC Standards Subcommittee Requests Delay in FIN 48 for Private Companies |
11/05/2007 |
FEI CCR and SPCTF Reiterate, Further Explain Rationale for Request for Full Deferral of FAS 157 |
10/16/2007 |
FEI Comment Letter on Prop FSP APB 14-a, Accounting for Con. Debt Instr. That May Be Settled in Cash |
10/01/2007 |
FEI Asks FASB To Delay Effective Date of FAS 157 By One Year |
09/25/2007 |
CCR expresses concern regarding FASB proposed implementation issues E 23 (“DIG E23”) |
06/18/2007 |
CCR Concerned with FASB´s Project on Noncontrolling Interests and Business Combinations |
05/01/2007 |
FEI To FASB On Effects Of Misstatements In Financial Statements |
03/28/2007 |
CCR Supports FASB’s Revised Definition of Settlement under FIN 48 |
01/10/2007 |
FEI Tax Committee Requests Delay for FIN 48 |
11/21/2006 |
CCR and IMA request FASB Amendments to FAS 142 |
11/06/2006 |
CCR Supports Joint Conceptual Framework |
09/01/2006 |
FEI`s Comment on Bifurcation of Insurance and Reinsurance |
08/02/2006 |
FEI CPC Comments On Standard-Setting Process |
06/01/2006 |
FEI’s CCR, CBF Comment On FASB Pension Proposal |
05/09/2006 |
CCR and COT Provide Comments On Disclosures For Uncertain Tax Positions |
3/6/2006 |
FEI’s CCR Comments On Assets and Liabilities With Uncertainties |
11/16/2005 |
CCR provides input to FASB on Working Staff Draft on Fair Value Measurements |
11/7/2005 |
FEI’s Committee on Corporate Reporting and IMA’s Financial Reporting Committee express concerns in response to FASB’s Exposure Drafts on Business Combinations and Consolidated Financial Statements. Their letter is a follow up to an earlier letter filed on March 21, 2005, expressing similar concerns regarding proposed changes for business acquisitions. |
10/10/2005 |
FEI’s Committee on Corporate Reporting express its support for the Proposed FSP FAS 123(R)-c, Transition Election Related to Accounting for the Tax Effects of Share-Based Payment Awards. |
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9/30/2005 |
FEI’s CCR Responds To FASB FSP On Definition Of Grant Date For Stock Options. |
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9/9/2005 |
CCR/COT File Comments with the FASB on Uncertain Tax Positions. |
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6/24/2005 |
FEI’s Committee on Corporate Reporting comments in response to FASB’s Exposure Draft of the Proposed Statement of Financial Accounting Standards, The Hierarchy of Generally Accepted Accounting Principles. |
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6/3/2005 |
FEI’s Committee on Private Companies comments in response to FASB’s Exposure Draft of the Proposed Statement of Financial Accounting Standards, The Hierarchy of Generally Accepted Accounting Principles. |
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4/20/2005 |
The Committees on Corporate Reporting and Taxation express concerns regarding certain tentative decisions reached in the FASB's Convergence Project on Income Taxes. |
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3/21/2005 |
The Committee on Corporate Reporting of Financial Executives International and the Financial Reporting Committee of the Institute of Management Accountants are writing to provide their views on the Financial Accounting Standards Board’s Staff Drafts (the “Drafts”) on Consolidated Financial Statements and Business Combinations (a revision of FASB Statement 141) posted to the FASB website. |
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10/29/2004 |
CCR Provides comments to the FASB on FSP EITF 03-1-a |
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9/28/2004 |
CCR provides comments to the FASB on FSP EITF 03-1-b |
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9/24/2004 |
FEI's Committees on Corporate Reporting and Taxation respond to the FASB regarding the FASB/IASB short-term convergence project on income taxes, specifically related to the APB 23 exception for permanently reinvested foreign earnings. |
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9/20/2004 |
CCR/COT provide comments to FASB regarding re-deliberations of FASB's Proposed Statement of Financial Accounting Standards ("SFAS"), 'Share-Based Payment, an amendment of FASB Statement Nos. 123 and 95' (the "ED"). |
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9/17/2004 |
CCR responds to FASB on ED on Fair Value Measurements |
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9/8/2004 |
CCR requests FASB to reconsider FAS 143 Accounting for Asset Retirement Obligations. |
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8/4/2004 |
FEI's Committees on Corporate Reporting and Taxation provide additional comments on FASB's ED on Share Based Payments, specific to the treatment of accounting for deferred income taxes related to stock based compensation. |
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7/30/2004 |
CCR responds to FASB's Proposed Interpretation to Statement No. 143 on Accounting for Conditional Asset Retirement Obligations. |
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6/24/2004 |
CCR Responds to FASB's ED on Stock Options |
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4/23/2004 |
CCR responds to the FASB's ED's on International Convergence topics including Accounting Changes and Error Corrections, Earnings per Share, Exchanges of Productive Assets, and Inventory Costs. |
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4/14/2004 |
Comments on Proposed FSP FAS 106-b CCR responds to FSP No. FAS 106-b, Accounting and Disclosure Requirements Related to the Medicare Prescription Drug, Improvement and Modernization Act of 2003 expressing concerns with the specific approach for recognizing the federal subsidy provided by the Act. |
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3/29/2004 |
CCR expresses concerns regarding AcSEC's proposed Statement of Position (SOP) Accounting for Certain Costs and Activities Related to Property, Plant, and Equipment. |
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12/24/2003 |
CCR and CBF express concerns over FASB's proposed Position on Accounting and Disclosure Requirements Related to the Medicare Prescription Drug, Improvement and Modernization Act of 2003 ("FSP") |
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12/2/2003 |
CCR Comments on Proposed FASB Modifications to FIN 46 |
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11/10/2003 |
FEI On Small Business Growth To Senate Banking Committee |
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10/30/2003 |
FEI Comments On FASB FSP 150-C |
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10/24/2003 |
CCR, CBF Concerned With FASB's Proposed Pension Disclosures |
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9/29/2003 |
CCR To FASB On FIN 46 Effective Date Deferral |
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7/15/2003 |
CCR, CBF Respond To FASB's Tentative Decisions On Project On Pension Disclosures |
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7/17/2003 |
CPC's Comments To FASB On SFAS 150 |
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6/19/2003 |
CCR provides additional comments on FASB project on FAS123 stock option accounting, specifically in the areas of valuation and deferred taxes. |
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5/12/2003 |
CCR Responds to EITF Issue No. 03-1, "The Meaning of Other-Than-Temporary Impairment and its Application to Certain Investments" and cautions that because of significant differences in the nature, time-horizon and intent of the variety of investments that businesses make (including equity-method investments); applying a one-size-fits-all approach could result in inappropriate results. |
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1/31/2003 |
FEI AND IMA Jointly Respond To FASB On Stock Options |
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12/6/2002 |
CCR supports the FASB's proposal on a Principles-Based Approach to U.S. Standard Setting, but recommends areas for additional consideration. |
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11/4/2002 |
CCR supports the FASB's efforts in easing FAS 123 Transition but suggests changes. |
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10/21/2002 |
CCR voices concerns regarding EITF tentative decisions on Issue 0021 on Revenue Arrangements with Multiple Deliverables. |
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8/29/2002 |
CCR Comments on FASB Proposed Interpretation of ARP No. 51 concerning Consolidation of Certain Special-Purpose Entities, supporting its intent, but expressing concern over it's complexity, ambiguity and possible unintended consequences. |
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6/20/2002 |
CCR expresses concerns on FASB's Exposure Draft on a proposed interpretation on Guarantor Accounting. |
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4/19/2002 |
CCR disagrees with FAF proposal for FASB Reform. |
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3/29/2002 |
CCR comments on FASB's proposed project on Issues Related to the Recognition of Revenues and Liabilities. CCR supports a project on revenue recognition only, and advises the FASB against including liability recognition in the scope of the project. |
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11/20/2001 |
CCR comments on the FASB's exposure draft on Accounting in Interim and Annual Financial Statements for Certain Costs and Activities Related to Property, Plant, and Equipment. |
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9/26/2001 |
CCR Comments on FASB's Two Proposed Projects "Reporting on Financial Performance" and "Disclosure of Intangible Assets". CCR does not support FASB proceeding with these projects as they do not believe a relevant, reliable, and comparable solution will emerge, especially as it relates to the valuation of intangible assets. |
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7/20/2001 |
CCR Does Not Support the Draft Standard "Financial Instruments and Similar Items" of the Joint Working Group of Standard Setters CCR objects to the draft standards failure to provide for hedge accounting, the proposed marking of all financial instruments to market through earnings, the draft standard's definition of fair value and its complex model for recognition and derecognition. |
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5/31/2001 |
CCR comments on Derivatives Implementation Group Issue G20 on Cash Flow Hedges and Issues C14 and C15 regarding Scope Exceptions related to Electricity Contracts CCR strongly supports the proposed revision to measuring the effectiveness of options designated as cash flow hedges, but asks for reconsideration of the proposed treatment of electricity contracts. |
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5/29/2001 |
Liabilities and Equity FEI's Committee on Corporate Reporting comments on the FASB Exposure Draft "Accounting for Financial Instruments with Characteristics of Liabilities, Equity and Both", disagreeing with the Board's proposal to bifurcate financial instruments that include both liability and equity components, and to its proposed new accounting and reporting of minority interests. |
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3/6/2001 |
Accounting for Goodwill FEI's Committee on Corporate Reporting comments on the business combinations ED and raises a number of key concerns the FASB should consider. |
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10/12/2000 |
CCR Takes Exception with Issues in the FASB Exposure Draft on Impairment or Disposal of Long-Lived Assets FEI’s Committee on Corporate Reporting believes that the FASB proposal is inconsistent and significantly different from the guidance contained in FAS 121 on asset impairment, and the best estimate approach in FAS 5 on accounting for contingencies. The question of impairment is a business issue that should not be viewed as a numbers exercise as proposed by FASB. CCR also recommends the continuance of the current practice for reporting obligations for disposal activities until a complete reconsideration of the issues regarding recognition can be done. |
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6/15/2000 |
CCR Does Not Support the Preliminary Views on Reporting Financial Instruments and Certain Related Assets and Liabilities at Fair Value CCR does not support full fair value recognition of financial instruments and believes that a radical departure from the current accounting model that has wide acceptance is not justified. |
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5/17/2000 |
CCR Disagrees with Fair Value for Asset Retirement Obligations CCR comments that there are flaws in the Exposure Draft on Accounting for Obligations Associated with the Retirement of Long-Lived Assets and questions the scope of the document and consistency with other GAAP. (Adobe Acrobat) |
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3/24/2000 |
CCR Comments on the G4+1 Special Report Reporting Interests in Joint Ventures and Similar Arrangements |