AGA Comment Letters
- SEC Reg S-K 2020 EEI-AGA FINAL.pdf
- Deloitte EEI AGA FERC Comment Letter Publication Update 2019.pdf
- Hedge ED File Ref 2019-790 Letter FINAL.pdf
- Comment Letter - Income Tax Disclosures As Filed.pdf
- Securities and Exchange Commission’s Proposed Rule FAST Act Modernization and Simplification of Regulation S-K, File Number S7-08-17.
- Public Company Accounting Oversight Board’s (Board) reproposed auditing standard – The Auditor’s Report on an Audit of Financial Statements When the Auditor Expresses an Unqualified Opinion (“reproposed standard”), PCAOB Rulemaking Docket Matter No. 034.
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FASB Proposed ASU Compensation– Retirement Benefits (Topic 715) – Improving the Presentation of Net Periodic Benefit Cost and Net Periodic Postretirement Benefit Cost, and the Financial Accounting Standards Board’s Exposure Draft of Proposed Accounting Standards Update (ASU) Compensation – Retirement Benefits – Defined Benefit Plans- General (Subtopic 715-20) – Changes to the Disclosure Requirements for Defined Benefit Plans (April 2016)
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FASB Proposed ASU Compensation– Retirement Benefits (Topic 715) – Improving the Presentation of Net Periodic Benefit Cost and Net Periodic Postretirement Benefit Cost, and the Financial Accounting Standards Board’s Exposure Draft of Proposed Accounting Standards Update (ASU) Compensation – Retirement Benefits – Defined Benefit Plans- General (Subtopic 715-20) – Changes to the Disclosure Requirements for Defined Benefit Plans (April 2016)
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FASB Proposed ASU Fair Value Measurement (Topic 820) – Disclosure Framework – Changes to the Disclosure Requirements for Fair Value Measurement (February 2016)
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FASB Proposed ASU Fair Value Measurement (Topic 820) – Disclosure Framework – Changes to the Disclosure Requirements for Fair Value Measurement (February 2016)
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FASB Proposed ASU Business Combinations (Topic 805) – Clarifying the Definition of a Business (January 2016) 2
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FASB Proposed ASU Business Combinations (Topic 805) – Clarifying the Definition of a Business(January 2016)
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SEC Request for Comment on the Effectiveness of Financial Disclosures About Entities Other Than the Registrant (November 2015)
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FASB Proposed ASU, Revenue from Contracts with Customers (Topic 606) Narrow Scope Improvements and Practical Expedients (November 2015)
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IASB’s Exposure Draft, Conceptual Framework for Financial Reporting (October 2015)
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FASB Proposed ASU, Stock Compensation (Topic 718), Improvements to Employee Shared-Based Payment Accounting(August 2015)
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FASB Proposed ASU Revenue from Contracts with Customers (Topic 606) Deferral of the Effective Date (May 2015)
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IASB Discussion Paper DP/2014/2 Reporting the Financial Effects of Rate Regulation (January 2015)
- FASB Proposed Accounting Standard Update (ASU) Inventory (Topic 330) and Proposed ASU Income Statement - Extraordinary and Unusual Items (Subtopic 225-20) (September 2014)
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FASB Proposed Statement of Financial Accounting Concepts, Chapter 8: Notes to the Financial Statements (July 2014)
- IASB Discussion Paper DP/2013/1, A Review of the Conceptual Framework for Financial Reporting (January 2014)