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11-09-21 :
CCR Responds to the FASB on ASU 2011-05 Comprehensive Income
The Committee on Corporate Reporting of Financial Executives International is writing to share its insights into certain interpretive and implementation issues that have arisen with respect to ASU 2011-05, Comprehensive Income. As this ASU is effective in the first quarter of 2012 for calendar year reporting companies, we believe that these matters should be addressed as soon as possible.
11-09-08 :
CCT Joins Coalition for Derivatives End-Users in Filing Comments on Proposed Margin Requirements
11-05-20 :
FEI Supports Legislation to Extend Deadline of Dodd-Frank Derivatives Title
11-05-19 :
FEI Supports End-User Exemption Legislation
11-04-08 :
CCT Joins Letter to Congress Seeking Extension of Dodd-Frank Rules Deadline
11-02-11 :
FEI Joins the Coalition for Derivatives End-Users in Commenting on Real-Time Reporting of Swaps
11-02-09 :
IFRS Strategy Review
Marie Hollein, President and CEO of Financial Executives International (FEI) provides FEI's comments in response to the IFRS Strategy Review consultation document.
11-01-11 :
CCT Responds to Report on Money Market Fund Reform
10-11-30 :
CPC-P Urges Action on Tax Policies During Lame Duck
10-11-05 :
FEI Comments On Standard-Setting Developments To FASB, IASB, SEC
10-10-25 :
FEI CPC-S comments on Revenue Recognition
10-10-25 :
FEI Committees Comment To FASB, IASB On Revenue Recognition ED
On Oct. 21, 2010, FEI's Committee on Corporate Reporting filed a comment letter in response to the FASB/IASB Exposure Draft: Revenue from Contracts with Customers.
10-10-21 :
CCR Views on Proposed Accounting Standards Update, Revenue from Contracts with Customers
CCR Views on Proposed Accounting Standards Update, Revenue from Contracts with Customers
10-10-08 :
IFRIC Tentative Agenda Decision on IFRS 2 Share-based Payment
IFRIC Tentative Agenda Decision on IFRS 2 Share-based Payment – Share-Based payment awards settled net of tax withholding
10-09-21 :
FEI CPC-S Committee express its views on the questions from Blue Ribbon Panel
The Committee on Private Company Standards (CPC-S) of Financial Executives International (FEI) wishes to express its views on the questions from Blue Ribbon Panel.
10-09-20 :
FEI Committees share views on the FASB's proposed Accounting Standards Update Contingencies
The Committees on Corporate Reporting, Government Business, and Taxation ("The Committees") of Financial Executives International ("FEI") appreciate the opportunity to share their views on the FASB‟s proposed Accounting Standards Update Contingencies (Topic 450), Disclosure of Certain Loss Contingencies, (the "ED") dated July 20, 2010.
10-09-13 :
CCR comments on Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRS
10-09-09 :
CPC-P Signs Letter Raising Awareness on Effects of Tax Increases on Business
10-09-07 :
CBF Responds to Defined Contribution Pension Plan Exposure Draft
10-09-03 :
FEI CPC-S Committee shares views on Proposed ASU. Plan Accounting Defined Contribution Pension Plan
FEI CPC-S Committee shares views on Proposed ASU. Plan Accounting Defined Contribution Pension Plan
10-09-03 :
CBF and CCR Comment on IAS 19 Exposure Draft
10-08-04 :
SEC, PCAOB News Roundup: July 1, 2010 - August 4, 2010
This summary of recent developments at the SEC and PCAOB is provided as a benefit of membership for FEI members only.
10-07-19 :
Conceptual Framework for Financial Reporting: The Reporting Entity
The Committee on Private Company Standards (CPC-S) of Financial Executives International (FEI) wishes to express its views on the Financial Accounting Standards Board’s (FASB’s) Exposure Draft (ED) of a proposed Statement of Financial Accounting Concepts, Conceptual Framework for Financial Reporting: The Reporting Entity.
10-07-19 :
CPC-P urges action on Bipartisan Estate Tax Fix
10-07-02 :
CCR's comment letter in response to IASB ED on Financial Instruments: Amortised Costs and Impairment
CCR's comment letter in response to IASB ED on Financial Instruments: Amortised Costs and Impairment
10-06-11 :
CPC-P Signs Letter Opposing New Payroll Taxes on S Corporation Shareholders
10-05-11 :
Health Care Reform
10-04-30 :
CCR Comments on Measurement of Liabilities in IAS 37
The Committee on Corporate Reporting of Financial Executives International appreciates the opportunity to share its views on the International Accounting Standards Board‘s Exposure Draft: Measurement of Liabilities in IAS 37.
10-04-30 :
Project to amend IAS 37
BUSINESSEUROPE, Nippon Keidanren and the US Committee on Corporate
Reporting of Financial Executives International comment on the project to amend IAS 37 started as part of a larger convergence project.
10-04-12 :
FEI Submits Letter to Energy and Commerce Committee Regarding the Real Impact of Health Care Reform
FEI Submits Letter to Energy and Commerce Committee Regarding the Real Impact of Health Care Reform
10-04-06 :
FEI Submits Letter to Energy and Commerce Committee Regarding the Real Impact of Health Care Reform
10-03-19 :
CCR Comments on IFRS 1 First-Time Adoption
CCR Comments on IFRS 1 First-Time Adoption
10-01-19 :
FEI Joins Hundreds in Sending Letter on Health Care to Congress
10-01-18 :
S 1700 Energy Security Through Transparency Act
Today FEI sent a letter to Senate leadership to address concerns with the proposed legislation "Energy Security Through Transparency Act of 2009" - S. 1700.
09-11-11 :
FEI signs onto Estate Tax Coalition Letter Supporting HR 3905
09-10-01 :
Discount Rate for Employee Benefits Comment Letter
09-09-30 :
CBF and CCR Comment to IASB on Proposed Fix to Discount Rate
09-09-23 :
FEI Comments On IASB Proposal On Fair Value Measurement
09-07-17 :
Leases Comment Letter from CCR and CPC Committees
CCR and CPC comments to FASB and IASB on Preliminary Views on Leases
09-06-24 :
FEI Comments On Credit Rating Agencies
09-06-19 :
FEI Sends Comments To FASB On Revenue Recognition
09-04-21 :
FEI Committee On Private Cos. Files Comment Letter With FASB, IASB On Fin. Statement Presentation
09-04-10 :
FEI Committee on Private Companies Files Comment Letter On FASB Proposal On Discontinued Operations
08-11-14 :
FEI Committee on Corporate Reporting Comments on Proposed Amendments to FAS 140 and FIN 46(R)
08-10-21 :
FEI's CFIT Committee provides comments to the SEC on 21st Century Disclosure Initiative File #4-567
The Committee on Finance & Information Technology (“CFIT”) of Financial Executives International (“FEI”) desires to comment on the U.S. Securities and Exchange Commission’s (“SEC” or “Commission”) 21st Century Disclosure Initiative, File Number 4-567.
The Committee on Finance & Information Technology (“CFIT”) of Financial Executives International (“FEI”) desires to comment on the U.S. Securi
08-10-06 :
FEI's CCR committee and IMA's FRC Committee express concerns related to the adoption of FAS 141R
The Committee on Corporate Reporting (“CCR”) of Financial Executives International (“FEI”) and the Financial Reporting Committee (the “FRC”) of the Institute of Management Accountants (“IMA”) would like to make the Board aware of certain implementation issues we are encountering related to the adoption of FASB Statement No. 141(R), Business Combinations (“SFAS 141(R)”), and FASB Statement No. 160,
08-10-01 :
CCR and CBF Share Preliminary Views on Amendments to IAS 19 Employee Benefits (the "Discussion Paper
The Committees on Corporate Reporting (“CCR”) and Benefits Finance (“CBF”) of Financial Executives International (“FEI”) appreciate the opportunity to share their views on the International Accounting Standards Board’s (the “IASB”) Discussion Paper: Preliminary Views on Amendments to IAS 19 Employee Benefits (the “Discussion Paper”).
08-08-22 :
FEIs CCR Committee expresses concerns with the proposed FASB amendmen to FAS 133 Hedge Accounting.
FEIs Committee on Corporate Reporting expresses significant concerns with the proposed FASB amendments to FAS 133 on Hedge Accounting.
08-08-08 :
FEI Technical committees (CCR, CGB, CPC) express concern with FASB’s Exposure Draft to amend FAS 5
FEI Technical committees (CCR, CGB, CPC) express concern with the FASB’s Exposure Draft to amend FAS 5 regarding disclosures of contingencies.
08-08-04 :
FEI's CCR and CFIT Committees Provide Views on SEC's XBRL Letter
08-06-05 :
IFRS XBRL Taxonomy 2008
08-04-17 :
Unsolicited letter on FAS 5 Contingencies to the FASB from CCR
The Committee on Corporate Reporting (“CCR”) of Financial Executives International (“FEI”) wishes to share its views on one particular matter concerning the Financial Accounting Standards Board’s (“FASB” or “Board”) reconsideration of FASB Statement No. 5 – Accounting for Contingencies (“FAS 5”). Specifically CCR is concerned with the implications this project will have on the accounting and discl
08-04-02 :
FEI's Technical Committees (CFIT) and (CSMPC) respond to the CIFiR’s interim recommendations.
FEI’s Committee on Finance and Information Technology (“CFIT”) and FEI’s Committee on Small and Mid-Sized Public Companies (“CSMPC”) in response to the CIFiR’s interim recommendations. An additional response will be provided separately by FEI’s Committee on Corporate Reporting later this week (“CCR”).
08-02-25 :
CCR responds to the IASB’s ED on consolidated and non-consolidated financial statement
The Committee on Corporate Reporting (“CCR”) of Financial Executives International (“FEI”) wishes to share its views on the International Accounting Standards Board (the “IASB”) Exposure Draft of Proposed Amendment to IFRS 1 First-time Adoption of International Financial Reporting Standards and IAS 27 Consolidated and Separate Financial Statements Cost of an Investment in a Subsidiary, Jointly Con
08-02-21 :
Proposed FASB Staff Positions 157-c
08-02-13 :
CCR comment letter to the FAF
08-01-23 :
CCR Responds regarding proposed FSP FAS 142-f
08-01-08 :
CCR supports the two proposed FSPs related to FAS 157 (FSP FAS 157-a and FSP FAS 157-b)
CCR supports the two proposed FSPs related to FAS 157 (FSP FAS 157-a and FSP FAS 157-b)
07-11-30 :
FEI Sends Additional Comments To IASB On IFRS for SMEs
07-11-15 :
CCR Comments to SEC on IFRS Concept Release
07-11-15 :
CFIT Comments to SEC on IFRS Concept Release
07-11-06 :
FEI CPC Standards Subcommittee Requests Delay in FAS 157 for Private Companies
07-11-06 :
FEI CPC Standards Subcommittee Requests Delay in FIN 48 for Private Companies
07-11-01 :
FEI Tax Committee Supports Nonresident Withholding Legislation
FEI's Committee on Taxation has signed a letter of support for H.R. 3359, the Mobile Workforce State Income Tax Fairness and Simplification Act of 2007.
07-10-31 :
FEI Tax Committee: 'Rangel Bill May Harm Global Competitiveness'
07-10-16 :
FEI Comment Letter on Prop FSP APB 14-a, Accounting for Con. Debt Instr. That May Be Settled in Cash
07-09-27 :
FEI Committee Comments On IASB's Proposed IFRS For SMEs
07-09-26 :
CCR responds to SEC Advisory Committee on Improvements to Financial Reporting
07-09-25 :
CCR expresses concern regarding FASB proposed implementation issues E 23 (“DIG E23”)
07-09-25 :
Foreign Private Issuers Financial Statements in IFRS without Reconciliation to U.S. GAAP
07-09-21 :
CBF Signs Coalition Letter to Senators Kennedy, Enzi on Smoothing Under PPA
07-09-21 :
CBF Signs Onto Coalition Letter to Paulson on PPA Smoothing
07-09-19 :
CCR and COT respond to IRS policy of restraint related to tax accrual work papers
07-08-29 :
CBF, CGB Comment Letter to CASB on PPA-CAS Harmonization Aug. 07
07-08-28 :
FEI Tax Committee Again Opposes Executive Compensation Tax
FEI's Committee on Taxation (COT) has submitted correspondence [link to Word document letter] to the chairs and ranking members of the Congressional tax-writing committees urging them to resist two revenue-raising tax provisions on executive compensation.
07-08-14 :
CFIT Comments to SEC on XBRL Taxonomy Development
07-08-03 :
FEI Private Companies Subcommittee Signs IC-DISC Letter
The Policy Subcommittee of Financial Executives International’s (FEI) Committee on Private Companies has signed on to a letter along with several associations representing thousands of American exporters and their employees.
07-07-18 :
FEI Small Public Company Task Force Responds to SEC Proposal
07-07-03 :
FEI Tax Committee Opposes Efforts To Codify Economic Substance Doctrine
07-06-18 :
CCR Concerned with FASB´s Project on Noncontrolling Interests and Business Combinations
07-06-13 :
CBF Signs Onto Coaltion Letter to Senate Finance Committee on Backloading June 2007
07-05-01 :
FEI To FASB On Effects Of Misstatements In Financial Statements
07-04-04 :
FEI Tax Committee Testimony re Senate Revenue Raising Proposals
07-03-28 :
CCR Supports FASB’s Revised Definition of Settlement under FIN 48
07-03-15 :
CCF Weighs In on Credit Rating Agency Rulemaking
07-03-15 :
FEI Committee Weighs In On Credit Rating Agency Rulemaking
On March 15, 2007 FEI’s Committee on Corporate Finance (CCF) submitted written comments to the SEC on their proposed rulemaking implementing the Credit Rating Agency Reform Act of 2006. The legislation, which was passed late last year, would overhaul the way in which credit rating agencies can be recognized by the SEC.
07-03-09 :
FEI Tax Committee Urges Policy of Restraint re Tax Accrual Workpapers
07-02-26 :
FEI Comments To SEC, PCAOB On Sarbanes-Oxley Section 404
On Feb. 26, 2007, FEI responded to the U.S. Securities and Exchange Commission (SEC) and Public Company Accounting Oversight Board (PCAOB) proposed guidance and standards related to the implementation of Section 404 of the Sarbanes Oxley Act.
07-01-31 :
Jan 2007 CGB Concerned With New Pension Requirements
07-01-26 :
FEI Tax Committee Opposes Non-Qualified Deferred Comp Provisions
FEI Summary FEI’s Committee on Taxation submitted correspondence to House and Senate leaders expressing strong objections to a provision included in S. 349, the “Small Business and Work Opportunity Act of 2007.”
07-01-10 :
FEI Tax Committee Requests Delay for FIN 48
FEI’s Committee on Taxation (COT) has submitted a letter to the Financial Accounting Standards Board (FASB) requesting a one-year delay in the implementation of FIN 48. FIN 48 prescribes how a company should recognize, measure, present and disclose in its financial statements uncertain tax positions that the company has taken or expects to take on a tax return.
06-11-21 :
CCR and IMA request FASB Amendments to FAS 142
FEI`s Committee on Corporate Reporting (CCR) and IMA`s Financial Reporting Committee (FRC) request FASB Amendments to FAS 142.
06-11-06 :
CCR Supports Joint Conceptual Framework
06-10-17 :
FEI Committees Support Efforts To Eliminate Withholding Tax
FEI’s Committee on Government Business (CGB) and Committee on Taxation (COT) jointly signed onto a letter of support for H.R. 6242, legislation recently introduced by Congressman Wally Herger (R-CA).
06-10-01 :
April 21, 2006 Executive Compensation Letter
April 21, 2006 Executive Compensation Letter
06-09-20 :
CCF Urges Senate Vote On CRA Reform Bill
CCF Urges Senate Vote On CRA Reform Bill
06-09-19 :
FEI Responds To SEC Concept Release On Internal Control
View recommendations
06-09-13 :
FEI Small Public Co. Task Force Comments Re Proposed 404 Delay
06-09-01 :
FEI`s Comment on Bifurcation of Insurance and Reinsurance
FEI's Committee on Corporate Reporting responds to the FASB's Invitation to Comment on Bifurcation of Insurance and Reinsurance. The committee objects to the concept of bifurcation for several reasons as outlined in the letter.
06-08-02 :
FEI CPC Comments On Standard-Setting Process
FEI's Committee on Private Companies comments, on Aug. 2, 2006, to the Financial Accounting Standards Board (FASB) on the standard-setting process "Enhancing the Financial Accounting and Reporting Standard-Setting Process for Private Companies."
06-08-01 :
FEI CCF Comments On Senate Rating Agency Bill
06-08-01 :
Australia G100 Comment Letter Re IFRIC Due Process For Information
06-06-01 :
FEI’s CCR, CBF Comment On FASB Pension Proposal
06-05-09 :
CCR and COT Provide Comments On Disclosures For Uncertain Tax Positions
06-04-24 :
FEI Comments On Proposed Executive Comp Regulations
06-04-04 :
FEI Small Public Company Task Force Comments to SEC on Advisory Committee Recommendations
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