American Institute of Certified Public Accountants

AICPA ACCOUNTING STANDARDS TEAM

AcSEC Exposure Drafts


Exposure Draft: Proposed Statement of Position: Accounting for Derivative Instruments and Hedging Activities by Not-for-Profit Health Care Organizations, and Clarification of the Performance Indicator

AICPA Proposed Statement of Position: Accounting for Certain Costs and Activities Related to Property, Plant, and Equipment and FASB Proposed Statement of Financial Accounting Standards

Exposure Draft: Proposed Statement of Position (SOP): Amendments to SpecificAICPA Pronouncements for Changes Related to the NAIC Codification

Exposure Draft: Proposed Statement of Position: Accounting for Investors' Interests in Unconsolidated Real Estate Investments

Exposure Draft: Proposed Statement of Position: Amendment to Scope of Statement of Position 95-2, Financial Reporting by Nonpublic Investment Partnerships, to Include Commodity Pools

Proposed Statement of Position: Accounting by Certain Financial Institutions and Entities That Lend to or Finance the Activities of Others

Draft Chapters for the Proposed Audit and Accounting Guide Certain Financial Institutions and Entities That Lend to or Finance the Activities of Others

Proposed Statement of Position: Accounting for and Reporting of Certain Health and Welfare Benefit Plan Transactions

Exposure Draft AICPA (SOP), Accounting for Discounts Related to Credit Quality

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