Exposure drafts outstanding.(This list was compiled as of January January: see month. 1, 2004. For exposure drafts issued after that date, consult The CPA (Computer Press Association, Landing, NJ) An earlier membership organization founded in 1983 that promoted excellence in computer journalism. Its annual awards honored outstanding examples in print, broadcast and electronic media. The CPA disbanded in 2000. Letter. Note: The policy for updating the list of exposure drafts is that a document should remain on the list until a final document has been issued or the project has been dropped. However, no comments will be received after the comments deadline has expired ex·pire
v. ex·pired, ex·pir·ing, ex·pires
1. To come to an end; terminate: My membership in the club has expired.
Issue Comment Date Title or Description Deadline FASB 12/15/03 Inventory Costs--an amendment of ARB No. 43, 4/13/04 Chapter 4 12/15/03 Earnings per Share--an amendment of FASB 4/13/04 Statement No. 128 12/15/03 Exchanges of Productive Assets--an amendment of 4/13/04 APB Opinion No. 29 12/15/03 Accounting Changes and Error Corrections--a 4/13/04 replacement of APB Opinion No. 20 and FASB Statement No. 3 6/10/03 Qualifying Special-Purpose Entities and Isolation 7/31/03 of Transferred Assets--an amendment of FASB Statement No. 140 2/20/03 Accounting for Real Estate Time-Sharing 4/30/03 Transactions--an amendment of FASB Statements No. 66 and 67 7/10/01 Accounting in Interim and Annual Financial 11/15/01 Statements for Certain Costs and Activities Related to Property, Plant, and Equipment--an amendment of APB Opinions No. 20 and 28 and FASB Statements No. 51 and 67 and a rescission of FASB Statement No. 73 10/27/00 Proposed Amendment to FASB Concepts Statement No. 3/31/01 6 to Revise the Definition of Liabilities, an Amendment of FASB Concepts Statement No. 6 10/27/00 Accounting for Financial Instruments with 3/31/01 Characteristics of Liabilities, Equity or Both 12/14/99 Reporting Financial Instruments and Certain 5/31/00 Related Assets and Liabilities at Fair Value (preliminary views) 2/23/99 Consolidated Financial Statements: Purpose and 5/24/99 Policy AcSEC (AICPA) 6/19/03 Proposed Statement of Position, Allowance for 9/19/03 Credit Losses 3/14/03 Proposed Statement of Position, Accounting by 5/14/03 Insurance Enterprises for Deferred Acquisition Costs on Internal Replacements Other Than Those Specifically Described in FASB Statement No. 97 2/20/03 Proposed Statement of Position, Accounting for 4/30/03 Real Estate Time-Sharing Transactions 12/17/03 Proposed Statement of Position, Clarification of 3/31/03 the Scope of the Audit and Accounting Guide Audits of Investment Companies and Accounting by Parent Companies and Equity Method Investors for Investment in Investment Companies 6/29/01 Accounting for Certain Costs and Activities 11/15/01 Related to Property, Plant and Equipment ASB (AICPA) 3/18/03 Proposed Statement on Auditing Standards, 5/30/03 Communication of Internal Control Related Matters Noted in an Audit 3/18/03 Proposed Statements on Auditing Standards and 5/15/03 Statement on Standards for Attestation Engagements Related to Internal Control: Auditing an Entity's Internal Control Over Financial Reporting in Conjunction With the Financial Statement Audit; Amendment to Statement on Auditing Standards No. 100, Interim Financial Information; and Reporting on an Entity's Internal Control over Financial Reporting * 4/1/03 Proposed Statement on Auditing Standards, 5/15/03 Sarbanes-Oxley Omnibus Statement on Auditing Standards * 12/2/02 Proposed Statements on Auditing Standards: 4/30/03 Amendment to Statement on Auditing Standards No. 95, Generally Accepted Auditing Standards; Audit Evidence; Audit Risk and Materiality in Conducting an Audit; Planning and Supervision; Understanding the Entity and Its Environment and Assessing the Risks of Material Misstatement; Performing Audit Procedures in Response to Assessed Risks and Evaluating the Audit Evidence Obtained; and Amendment to Statement on Auditing Standards No. 39, Audit Sampling ARSC (AICPA) 12/11/03 Proposed Statement on Standards for Accounting 4/11/04 and Review Services, Performance of Review Engagements 12/11/03 Proposed Statement on Standards for Accounting 4/11/04 and Review Services, Standards for Accounting and Review Services OTHER (AICPA) 5/30/03 Proposed Revisions to the AICPA Standards for 8/8/03 Performing and Reporting on Peer Reviews 11/15/02 Proposed Tax Standards Interpretation 1-2, "Tax 4/30/03 Planning," of Statement on Standards for Tax Services No. 1, Tax Return Positions 12/1/01 Proposed Statement on Responsibilities for 1/31/02 Litigation Services No.1 11/1/01 AICPA/NASBA Uniform Accountancy Act and Uniform 12/31/01 Accountancy Act Rules 3/7/01 Statement on Standards for Continuing 8/1/01 Professional Education Programs SEC 6/17/02 Additional Form 8-K Disclosure Requierements and 8/26/02 Acceleration of Filing Date; Release Nos. 33-8106, 34-46084 6/26/02 Framework for Enhancing the Quality of Financial 9/3/02 Information Through Improvement of Oversight of the Auditing Process; Release Nos. 33-8109; 34-46120; 35-27543; IA-2039; IC-25624 5/10/02 Disclosure in Management's Discussion and 7/19/02 Analysis about the Application of Critical Accounting Policies (Release Nos. 33-8098; 34-45907) 4/12/02 Form 8-K Disclosure of Certain Management 6/24/02 Transactions; Release No. 33-8090 4/12/02 Form 8-K Disclosure of Certain Management 6/24/02 Transactions; Release No. 34-45742 2/18/00 SEC Concept Release: International Accounting 5/23/00 Standards 1/21/00 Supplementary Financial Information 4/17/00 GASB 12/31/03 Proposed Technical Bulletin No. 2003-b, Tobacco 3/2/04 Settlement Recognition and Financial Reporting Entity Issues 8/29/03 Economic Condition Reporting: The Statistical 11/28/03 Section--an amendment of NCGA Statement 1 2/14/03 Accounting and Financial Reporting by Employers 4/30/03 for Postemployment Benefits Other Than Pensions 2/14/03 Financial Reporting for Postemployment Benefit 4/30/03 Plans Other Than Pension Plans IFAC 11/11/03 Revision to Code of Ethics for Professional 2/15/04 Accountants 10/30/03 Continuing Professional Development: A Program of 12/31/03 Lifelong Learning and Continuing Development of Professional Competence 9/16/03 ED 23: Impairment of Assets--Proposed 1/31/04 International Public Sector Accounting Standard 7/18/03 Proposed Revised Code of Ethics for Professional 11/30/03 Accountants 5/27/03 Proposed ISQC 1 "Quality Control for Audit, 8/31/03 Assurance and Related Services Practices" and Proposed Revised ISA 220 "Quality Control for Audit Engagements" 4/28/03 Subject Areas: Revision to the requirements 7/31/03 proposed in Content of Professional Education Programs 4/6/03 Assurance Engagements--Proposed "International 6/30/03 Framework for Assurance Engagements," Proposed ISAE 2000 "Assurance Engagements on Subject Matters Other Than Historical Financial Information" and Proposed Withdrawal of ISA 120 "Framework of International Standards on Auditing," To Replace International Standard on Assurance Engagements 100 "Assurance Engagements" 4/4/03 The Special Considerations in the Audit of Small 6/30/03 Entities, Proposed Amendments to International Auditing Practice Statement 1005 11/15/02 Terms of Reference, Preface to the International 2/28/03 Standards on Quality Control, Auditing, Assurance and Related Services, and Operations Policy No. 1--Bold Type Lettering 10/24/02 Audit Risk: Proposed International Standards on 3/31/03 Auditing and Proposed Amendment to ISA 200, Objective and Principles Governing an Audit of Financial Statements IFAC 10/15/02 Reporting on Compliance with International 1/15/03 Financial Reporting Standards 6/23/03 Review of Interim Financial Information Performed 9/15/03 by the Auditor of the Entity 6/30/02 Assessment of Professional Competence (Proposed 12/31/02 International Education Standard for Professional Accountants) 6/30/02 Content of Professional Education Programs 12/31/02 (Proposed International Education Standard for Professional Accountants) 6/30/02 Experience Requirements (Proposed International 12/31/02 Education Standard for Professional Accountants) 6/30/02 Professional Skills and General Education 12/31/02 (Proposed International Education Standard for Professional Accountants) 6/30/02 Professional Values and Ethics (Proposed 12/31/02 International Education Standard for Professional Accountants) 5/02 Guiding Principles for International Education 9/30/02 Statements 6/02 Introduction to International Education Standards 12/31/02 for Professional Accountants 6/02 Entry Requirements (Proposed International 12/31/02 Education Standard for Professional Accountants) 6/02 Continuing Professional Education and Development 12/31/02 (Proposed International Education Guideline for Professional Accountants) FASAB 10/16/03 Identifying and Reporting on Earmarked Funds 12/17/03 8/20/03 Heritage Assets and Stewardship Land: 11/10/03 Reclassification from Required Supplementary Stewardship Information 4/21/03 Accounting for Fiduciary Activities 7/31/03 PCAOB At the present time PCAOB exposure drafts have very short comment periods. A list of outstanding PCAOB exposure drafts is available online at www.pcaobus.org.
The initials stand for the following organizations. Exposure drafts are available online at the Web addresses below or copies may be obtained at the address in parentheses See parenthesis.
parentheses - See left parenthesis, right parenthesis. (unless otherwise indicated).
FASB--Financial Accounting Standards Board The role of the Accounting Standards Board (ASB) is to issue accounting standards in the United Kingdom. It is recognised for that purpose under the Companies Act 1985. It took over the task of setting accounting standards from the Accounting Standards Committee (ASC) in 1990. (Order Department, Financial Accounting Standards Board Financial Accounting Standards Board (FASB)
Board composed of independent members who create and interpret Generally Accepted Accounting Principles (GAAP). , 401 Merritt Merritt is the name of several places in North America:
1 City (1990 pop. 94,279), Los Angeles co., S Calif.; settled in the 1850s, inc. 1957. With the arrival (1875) of the Southern Pacific RR, it became a center for the dairy and logging industries, but , CT 06856-5116); also available online at www.fasb.org See .org.
(networking) org - The top-level domain for organisations or individuals that don't fit any other top-level domain (national, com, edu, or gov). Though many have .org domains, it was never intended to be limited to non-profit organisations.
GASB--Governmental Accounting Standards Board (Order Department, Governmental Accounting Standards Board The Governmental Accounting Standards Board (GASB) is currently the source of generally accepted accounting principles (GAAP) used by State and Local governments in the United States of America. , 401 Merritt 7, P.O. Box 5116, Norwalk, CT 06856-5116); also available online at www.gasb.org
AICPA--American Institute of CPAs (American Institute of Certified Public Accountants With over 330,525 CPA members (in August 2006), the American Institute of Certified Public Accountants (AICPA) is the largest professional organization of Certified Public Accountants (CPAs) in the United States of America. , Harborside har·bor·side
The area adjacent to a harbor. Financial Center, 201 Plaza For the hotel in New York City, see .
Plaza (IPA /'plaθa/ or /'plasa/ Three, Jersey City, NJ 07311-3881). AICPA AICPA
See American Institute of Certified Public Accountants (AICPA). publishes exposure drafts exclusively on the Web site at www.aicpa.org. Print copies are not available.
IASB--International Accounting Standards Board (International Accounting Standards Board An editor has expressed concern that this article or section is .
Please help improve the article by adding information and sources on neglected viewpoints, or by summarizing and , 30 Cannon Street Cannon Street is a road in the south of the City of London. It runs roughly parallel with the River Thames, and about 250 metres north of it. It is the site of the ancient London Stone. , London London, city, Canada
London, city (1991 pop. 303,165), SE Ont., Canada, on the Thames River. The site was chosen in 1792 by Governor Simcoe to be the capital of Upper Canada, but York was made capital instead. London was settled in 1826. EC4M 6XH, United Kingdom), also available online at www.iasb.org.uk
IFAC--International Federation of Accountants (International Federation of Accountants The external links in this article or section may require cleanup to comply with Wikipedia's content policies. , 545 Fifth Avenue, 14th Floor, New York New York, state, United States
New York, Middle Atlantic state of the United States. It is bordered by Vermont, Massachusetts, Connecticut, and the Atlantic Ocean (E), New Jersey and Pennsylvania (S), Lakes Erie and Ontario and the Canadian province of , NY 10017); also available online at www.ifac.org
SEC--Securities and Exchange Commission (Securities and Exchange Commission, 450 5th Street, N.W., Washington Washington, town, England
Washington, town (1991 pop. 48,856), Sunderland metropolitan district, NE England. Washington was designated one of the new towns in 1964 to alleviate overpopulation in the Tyneside-Wearside area. , DC 20549); also available online at www.sec.gov/rules/propridx.htm and www.sec.gov/rules/concindx.htm#con
FASAB--Federal Accounting Standards Advisory Board (Federal Accounting Standards Advisory Board The Federal Accounting Standards Advisory Board (FASAB) is a United States federal advisory committee whose mission is to develop generally accepted accounting principles for federal financial reporting entities. , 441 G Street, N.W., Suite 6814, Washington, DC 20548); also available online at www.fasab.gov See .gov and GovNet.
(networking) gov - The top-level domain for US government bodies.
GAO--U.S. General Accounting Office (Government Auditing Standards Comments, Marcia Marcia can refer to:
PCAOB--Public Company Accounting Oversight
Oversight may refer to:
AICPA TECHNICAL HOTLINE 1. (company) Hotline - Hotline Communications Ltd..
2. (messaging) Hotline - Hotline Connect.
The Technical Information Service answers inquiries about specific audit or accounting problems. Call toll-free 1-888-777-7077 or e-mail query To interrogate a collection of data such as records in a database. The term may also be used to search a single file or collection of files such as HTML files on the Web. However, in addition to obtaining lists of records that match the search criteria, queries to a database allow for to email@example.com. This service is free to AICPA members.
Note: The above list is not all inclusive (theory) inclusive - In domain theory, a predicate P : D -> Bool is inclusive iff
For any chain C, a subset of D, and for all c in C, P(c) => P(lub C)
In other words, if the predicate holds for all elements of an increasing sequence then it holds for their least upper but is intended to present the exposure drafts of particular interest to professional accountants.