AGA Comment Letters

• Hedge ED File Ref 2019-790 Letter FINAL.pdf
• Deloitte EEI AGA FERC Comment Letter Publication Update.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.

• 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)

• 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)

• FASB Proposed ASU Fair Value Measurement (Topic 820) – Disclosure Framework – Changes to the Disclosure Requirements for Fair Value Measurement (February 2016)

• FASB Proposed ASU Fair Value Measurement (Topic 820) – Disclosure Framework – Changes to the Disclosure Requirements for Fair Value Measurement (February 2016)

• FASB Proposed ASU Business Combinations (Topic 805) – Clarifying the Definition of a Business (January 2016) 2

• FASB Proposed ASU Business Combinations (Topic 805) – Clarifying the Definition of a Business(January 2016)

• FASB Proposed Concepts Statement Conceptual Framework for Financial Reporting Chapter 3: Qualitative Characteristics of Useful Financial Information and FASB Proposed ASU Notes to Financial Statements (Topic 235) Assessing Whether Disclosures Are Material (December 2015)

• SEC Request for Comment on the Effectiveness of Financial Disclosures About Entities Other Than the Registrant (November 2015)

• FASB Proposed ASU, Revenue from Contracts with Customers (Topic 606) Narrow Scope Improvements and Practical Expedients (November 2015)

• FASB Proposed ASU, Compensation – Revenue from Contracts with Customers (Topic 606) Principal versus Agent Considerations (Reporting Revenue Gross versus Net) (October 2015)

• IASB’s Exposure Draft, Conceptual Framework for Financial Reporting (October 2015)

• FASB Proposed ASU, EITF 15-D – Derivatives and Hedging (Topic 815) – Effect of Derivative Contract Novations on Existing Hedge Relationships and EITF 15-E – Derivatives and Hedging (Topic 815) – Contingent Put and Call Options in Debt Instruments (October 2015)

• FASB Proposed ASU, Stock Compensation (Topic 718), Improvements to Employee Shared-Based Payment Accounting(August 2015)

• FASB Proposed ASU, Business Combinations (Topic 805): Simplifying the Accounting for Measurement-Period Adjustments (July 2015)

• FASB Proposed ASU Revenue from Contracts with Customers (Topic 606) Identifying Performance Obligations and Licensing (June 2015)

• FASB Proposed ASU Revenue from Contracts with Customers (Topic 606) Deferral of the Effective Date (May 2015)

• IASB Discussion Paper DP/2014/2 Reporting the Financial Effects of Rate Regulation (January 2015)

• FASB Proposed Accounting Standards Update - Fair Value Measurement (Topic 820) Disclosures for Investments in Certain Entities That Calculate Net Asset Value per Share (or Its Equivalent) (a consensus of the FASB Emerging Issues Task Force) (January 2015)

• Proposed Accounting Standards Update, Intangibles - Goodwill and Other - Internal-Use Software (Subtopic 350-40): Customer's Accounting for Fees Paid in a Cloud Computing Arrangement (November 2014)

• FASB Proposed Accounting Standard Update (ASU) Inventory (Topic 330) and Proposed ASU Income Statement - Extraordinary and Unusual Items (Subtopic 225-20) (September 2014)

• 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)