Investor Advisory Committee (IAC)

IAC Comment Letters (FORMERLY ITAC)

  • April 16, 2015, Unsolicited Comment Letter—IAC Response to FASB Impairment Redeliberations on Proposed Accounting Standards Update— Financial Instruments—Credit Losses
  • November 5, 2014, Unsolicited Comment Letter—IAC Response to FASB Lease Redeliberations on Proposed Accounting Standards Update—Leases (Topic 842): a revision of the 2010 proposed FASB ASU, Leases (Topic 840)
  • July 11, 2014, Comment Letter—IAC Response to FASB Proposed Statement of Financial Accounting Concepts, Conceptual Framework for Financial Reporting-Chapter 8: Notes to Financial Statements
  • September 9, 2013, Comment Letter—IAC Response to FASB Proposed ASU—Leases (Topic 842): a revision of the 2010 proposed FASB ASU, Leases (Topic 840)
  • June 10, 2013, Comment Letter—IAC Response to FASB Proposed ASU—Financial Instruments—Credit Losses
  • December 13, 2012, Comment Letter—ITAC Response to FASB Invitation to Comment—Disclosure Framework
  • March 12, 2012, Comment Letter—ITAC Response to FASB Proposed Accounting Standards Update (Revised)—Revenue Recognition (Topic 605): Revenue from Contracts with Customers
  • May 16, 2011, Comment Letter—ITAC Response to FASB Discussion Paper, Effective Dates and Transition Methods
  • November 10, 2010, Comment Letter—ITAC Response to FASB Exposure Draft on Disclosures about an Employer’s Participation in a Multiemployer Plan
  • November 3, 2010, Comment Letter—ITAC Response to FASB Exposure Draft on Revenue Recognition – Revenue from Contracts with Customers
  • October 12, 2010, Comment Letter—ITAC Response to FASB Exposure Draft on Comprehensive Income
  • September 30, 2010, Comment Letter—ITAC Response to FASB Exposure Draft on Accounting for Financial Instruments
  • August 26, 2010, Comment Letter—ITAC Response to FASB Exposure Draft on Disclosure of Certain Loss Contingencies
  • May 24, 2010, Comment Letter—ITAC Response to the FASB and IASB on FASB/IASB Projects on the Work Plan
  • November 12, 2009, Comment Letter—ITAC Response to the FASB and IASB Discussion Paper, Preliminary Views on Revenue Recognition in Contracts with Customers
  • October 16, 2009, Comment Letter—ITAC Response to FASB Exposure Draft on Improving Disclosures about Fair Value MeasurementsSeptember 22, 2009, Comment Letter—ITAC Response to IASB Exposure Draft, Financial Instruments: Classification and Measurement
  • August 20, 2009, Comment Letter No. 296—ITAC Response to FASB/IASB Discussion Paper, Leases: Preliminary Views
  • July 31, 2009, Comment Letter No. 1—ITAC Response to FASB Exposure Draft, Disclosures about the Credit Quality of Financing Receivables and the Allowance for Credit Losses
  • July 1, 2009, Comment Letter No. 226—ITAC Response to FASB/IASB Discussion Paper, Preliminary Views on Financial Statement Presentation
  • June 15, 2009, Unsolicited Comment Letter—ITAC Letter to FAF regarding Independence of the Accounting Standard Setting and Associated Recommendations
  • April 1, 2009, Comment Letter No. 297/353—ITAC Response to Proposed FASB Staff Position: No. FAS 115-a, FAS 124-a, and EITF 99-20-b: Recognition and Presentation of Other-Than-Temporary Impairments; and Proposed FASB Staff Position: No. FAS 157-e: Determining Whether a Market Is Not Active and a Transaction Is Not Distressed
  • March 31, 2009, Comment Letter No. 49—ITAC Response to International Accounting Standards Committee Foundation’s Discussion Document, Review of the Constitution: Identifying Issues for Part Two of the Review
  • February 12, 2009, Comment Letter No. 16—ITAC Response to the FASB’s Emerging Issues Task Force (EITF) Consensus for Exposure on Issue 08-1, Revenue Arrangements with Multiple Deliverables
  • January 30, 2009, Response to SEC Proposed Rule on the Roadmap for the Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards by US Issuers
  • January 21, 2009, Comment Letter No. 50—ITAC Response to Proposed FASB Amendments to Interpretation No. 46(R), Consolidation of Variable Interest Entities, and Statement No. 140, Accounting for Transfers of Financial Assets
  • January 15, 2009, Comment Letter No. 11—ITAC Response to FASB Proposed FSP FAS 141(R)-a, Accounting for Assets Acquired and Liabilities Assumed in a Business Combination That Arise from Contingencies
  • January 15, 2009, Comment Letter No. 54—ITAC Response to FASB Proposed FSP FAS 107-a, Disclosures about Certain Financial Assets: An Amendment of FASB Statement No. 107
  • December 30, 2008, Comment Letter No. 220—ITAC Response to FASB Amendments to the Impairment and Interest Income Measurement Guidance of EITF Issue No. 99-20
  • November 13, 2008, Response to the SEC Study of Mark to Market Accounting pursuant to the Emergency Economic Stabilization Act of 2008, signed by the President on October 3, 2008
  • October 9, 2008, Comment Letter No. 89—ITAC Response to and Suggested Disclosures for FASB Proposed FSP FAS 157-D, Determining the Fair Value of a Financial Asset in a Market That Is Not Active
  • September 26, 2008, Comment Letter No. 62—ITAC Response to International Accounting Standards Committee Foundation’s Discussion Document, Review of the Constitution, Public Accountability and the Composition of the IASB—Proposals for Change
  • September 26, 2008, Comment Letter No. 123—ITAC Response to Presentation Issues in the IASB Discussion Paper, Preliminary Views on Amendments to IAS 19 Employee Benefits
  • September 17, 2008, Comment Letter No. 29—ITAC Response to FASB and IASB Invitation to Comment, Reducing Complexity in Reporting Financial Instruments
  • August 15, 2008, Comment Letter No. 229—ITAC Response to FASB Proposed Statement, Disclosure of Certain Loss Contingencies
  • August 1, 2008, Comment Letter No. 66—ITAC Response to FASB Preliminary Views, Financial Instruments with Characteristics of Equity
  • July 25, 2008, Comment Letter No. 3—ITAC Response to FASB Proposed Statement, Accounting for Hedging Activities—an amendment of FASB Statement No. 133
  • May 23, 2008, Unsolicited Comment Letter on Fair Value Measurement for Financial Instruments
  • February 15, 2008, Unsolicited Comment Letter regarding Statement 140 project
  • February 12, 2008, Comment Letter No. 49—ITAC Response to FAF Trustee’s Request for Comments on Proposed Changes to Oversight, Structure, and Operations of the FAF, FASB, and GASB
  • December 13, 2007, ITAC Response to SEC’s CIFiR Subcommittee 3—Audit Process and Compliance
  • December 11, 2007, Unsolicited agenda request for a principles-based disclosure framework
  • November 2, 2007, Unsolicited Comment Letter to SEC Office of the Chief Accountant regarding Fair Value Reporting
  • November 2, 2007, Response to SEC Concept Release on Allowing U.S. Issuers to Prepare Financial Statements in Accordance with International Financial Reporting Standards
  • October 16, 2007, Comment Letter No. 10 on Consideration of an Agenda Decision on Deferral of the Effective Date of FASB Statement No. 157, Fair Value Measurements
  • October 11, 2007, Response to SEC on Advisory Committee on Improvements to Financial Reporting
  • August 31, 2007, Response to SEC on Proposed Rule, Acceptance from Foreign Private Issuers of Financial Statements Prepared in Accordance with International Financial Reporting Standards without Reconciliation to U.S. GAAP
  • July 2, 2007, Unsolicited Comment Letter No. 6 on Implementation of FASB Statement No. 140, Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities—a replacement of FASB Statement No. 125
  • April 16, 2007, Comment Letter No. 59 on Invitation to Comment, Valuation Guidance for Financial Reporting
  • March 9, 2007, Comment Letter No. 49 on Proposed Statement of Financial Accounting Standards, Disclosure about Derivative Instruments and Hedging Activities—an amendment of FASB Statement No. 133

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Financial Accounting Standards Advisory Council (FASAC)

Investor Advisory Committee (IAC)

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