Register to Participate in the FAF’s Review of SFAS 131

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Lynn Rees | May 22, 2012 | Post Implementation Review

In case you missed it, the FAF has made a public call seeking survey participants for their post-implementation review (PIR) of SFAS No. 131.  The survey is not quite available yet, but the call is for people, including academics, to register for the survey.  In the FAF’s inaugural PIR on FIN 48, academics did not [...] Read more > >

FASB’s Response to the Post-Implementation Review of FIN 48

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Lynn Rees | March 20, 2012 | Post Implementation Review

In a letter dated March 20, Leslie Seidman prefaces the FASB’s formal response to the inaugural Post-Implementation Review conducted by the Financial Accounting Foundation on FIN 48, which was released in January.  The 5-page FASB response summarizes some key aspects that were deliberated during the process of promulgating FIN 48 and offers interesting context surrounding [...] Read more > >