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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

v.intr.
1. To come to an end; terminate: My membership in the club has expired.

2.
.)
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.


INFORMATION

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:
  • Merritt, California
  • Merritt, Illinois
  • Merritt, Michigan
  • Merritt Township, Michigan
  • Merritt, Missouri
  • Merritt, North Carolina
  • Merritt, Ohio
  • Merritt, Oklahoma
 7, P.O. Box 5116, Norwalk Norwalk (nôr`wôk').

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.

RFC 1591.


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  
n.
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:
  • Marcia (first name)
  • James E. Marcia, a Canadian psychologist.
 B. Buchanan, U.S. General Accounting Office, Room 5089, 441 G Street, N.W., Washington, DC 20548); www.gao.gov

PCAOB--Public Company Accounting Oversight
For Oversight in Wikipedia, see Wikipedia:Oversight.


Oversight may refer to:
  • Government regulation — The role of an official authority in regulating a separate authority.
 Board, 1666 K Street, N.W., Washington, DC 20006-2803; info@pcaobus.org

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 aahotline@aicpa.org. 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.
COPYRIGHT 2004 American Institute of CPA's
No portion of this article can be reproduced without the express written permission from the copyright holder.
Copyright 2004, Gale Group. All rights reserved. Gale Group is a Thomson Corporation Company.

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Publication:Journal of Accountancy
Date:Feb 1, 2004
Words:1737
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