Accounting and Audit Content

5/17/20135/17/20135/17/2013 May 15, 2013 Technical Director Financial Accounting Standards Board 401 Merritt 7 P.O. Box 5116 Norwalk, CT 06856-5116 Re: Financial Instruments Overall (Subtopic 825-10) – Recognition and Measurement of Financial Assets and Liabilities File Reference No...

4/4/20134/4/20134/4/2013 April 4, 2013 Technical Director Financial Accounting Standards Board 401 Merritt 7 P.O. Box 5116 Norwalk, CT 06856-5116 Re: Transfers and Servicing (Topic 860) – Effective Control for Transfers with Forward Agreements to Repurchase Assets and Accounting for...

March 28, 2013 Ms. Elizabeth M. Murphy Secretary Securities and Exchange Commission 100 F Street, NE Washington, DC 20549 Re: The NASDAQ Stock Market LLC Proposed Rule Change to Require Listed Companies to Have an Internal Audit Function (File No. SR- NASDAQ-2013-032) Dear Ms. Murphy...

10/19/201210/19/201210/19/2012 October 19, 2012 Technical Director Financial Accounting Standards Board 401 Merritt 7 P.O. Box 5116 Norwalk, CT 06856-5116 Re: The Liquidation Basis of Accounting File Reference No. 2012-210 Dear Ms. Cosper: The Investment Company Institute1 is pleased...

Governance Leaders Release Auditor Evaluation Tool for Audit Committees Washington, DC, October 15, 2012 - A number of organizations have joined forces to launch a new tool to assist audit committees in performing an annual evaluation of the external auditor in order to make an...

9/25/20129/25/20129/25/2012 September 25, 2012 Technical Director Financial Accounting Standards Board 401 Merritt 7 P.O. Box 5116 Norwalk, CT 06856-5116 Re: Disclosures about Liquidity Risk and Interest Rate Risk (Topic 825) File Reference No. 2012-200 Dear Ms. Cosper: The Investment...

2/14/20122/14/20122/14/2012 February 14, 2012 Technical Director Financial Accounting Standards Board 401 Merritt 7 P.O. Box 5116 Norwalk, CT 06856-5116 Re: Proposed Accounting Standards Update, Financial Services–Investment Companies (Topic 946) Amendments to the Scope, Measurement...

12/14/201112/14/201112/14/2011 December 14, 2011 Mr. J. Gordon Seymour Secretary Public Company Accounting Oversight Board 1666 K Street, N.W. Washington, DC 20006-2803 Re: Concept Release on Auditor Independence and Audit Firm Rotation; Rulemaking Docket Matter No. 37 Dear Mr...