AAA Financial Accounting Standards Committee (FASC)
Original Comment Letters

• Response to IASB Exposure Draft 3 "Business Combinations"
  (completed April 2003).
• Response to IASB Exposure Draft, "Share-Based Payment"
  (completed March 2003).
• Response to FASB Exposure Draft, "Proposed Interpretation: Consolidation of Certain Special-Purpose Entities"
  (completed September 2002).
• Comments to the FASB on Conceptual Standards
  (completed July 2002).
• Response to FASB Invitation to Comment on the FASB Proposed Interpretation, Guarantor's Accounting and Disclosure Requirements, Including Indirect Guarantees of Indebtedness of Others (an Interpretation of FASB Statements 5, 57, and 107)
  (completed June 2002).
• Response to FASB Invitation to Comment on the FASB Proposal for a New Agenda Project on Issues Related to the Recognition of Revenues and Liabilities
  (completed April 2002).
• Comments to the FASB on Nonfinancial Performance Measures
  (completed April 2002).
• Response to the FASB's Recent Initiatives Regarding the Disclosure of Information About Intangibles
  (completed April 2002).
• Response to the FASB Invitation to Comment on the Proposal for a New Agenda Project -"Disclosure of Information About Intangible Assets Not Recognized in Financial Statements"
  (completed September 2001).
• Response to FASB Invitation to Comment on the Proposal for a New Agenda Project - "Reporting Information about the Financial Performance of Business Enterprises: Focusing on the Form and Content of Financial Statements"
  (completed September 2001).
• Response to Joint Working Group of Standard Setters Invitation to Comment on Recommendations on Accounting for Financial Instruments and Similar Items
  (completed June 2001).
• Response to FASB Invitation to Comment on the Proposed Statement of Financial Accounting Standards Accounting for Financial Instruments with Characteristics of Liabilities, Equity, or Both
  (completed April 2001).
• Comments on the ISB's Exposure Draft ED 00-2: A Conceptual Framework for Auditor Independence
  (completed March 2001).
• Response to FASB's Invitation to Comment on the Proposed Statement of Financial Accounting Standards on Business Combinations and Intangible Assets - Accounting for Goodwill
  (Limited Revision of Exposure Draft Issued September 7, 1999) (completed March 2001).
• Response to FASB Request to Comment on Goodwill Impairment Testing using the Residual Income Valuation Model
  (completed October 2000).
• Comments on the SEC's Proposed Rule S7-13-00: Revision of the Commission's Auditor Independence Requirements
  (completed October 2000).
• Response to FASB Invitation to Comment on the G4+1 Special Report Leases: Implementation of a New Approach
  (completed September 2000).

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