AICPA committee seeks private company relief from some elements of revenue standard

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November 13, 2018

AiCPA committee seeks private company relief from some elements of revenue standard An AiCPA committee has asked FASB to provide relief for private companies and certain conduit debt obligors from some elements of the new revenue recognition standard. in a letter to FASB dated Jan. 17, the AiCPA Private Companies Practice Section TechniCAl issues Committee […]

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AICPA committee seeks prate company relief from some elements of standard

An AICPA committee has asked FASB to provide relief for prate companies and certain conduit debt obligors from some elements of recognition standard.

In a letter to FASB dated Jan. 7, AICPA Prate Companies Practice Section Technil Issues Committee (TIC) wrote that certain recognition and measurement decisions were made during standard’s development before Prate Company Council (PCC) was created.

PCC advotes for prate companies during FASB’s development of standards and initiates process of prate company GAAP alternates when necessary. TIC wrote that magnitude and signifince of recognition standard rants consideration of recognition and measurement differences for prate companies, as well as earlier effecte date and disclosure differences for certain conduit debt obligors.

TIC requested that FASB:

“We do not believe that certain indidual requirements in determination of amount and timing of to be recognized provide relevant information to users of prate company at a reasonable cost,” TIC wrote.

Ken Tysiac (Kenneth.Tysiac@aicpa-cima.com) is a JofA editorial director.


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