Academic journal article Journal of Accountancy

Exposure Drafts Outstanding

Academic journal article Journal of Accountancy

Exposure Drafts Outstanding

Article excerpt

(This list was compiled as of July 1, 2000. For exposure drafts issued after that date, consult The CPA 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.)

Issue                                                       Comment
Date                   Title or Description                Deadline

FASB

2/17/00    Accounting for Obligations Associated with       5/18/00
           the Retirement of Long-Lived Assets

12/14/99   Reporting Financial Instruments and              5/31/00
           Certain Related Assets and Liabilities at
           Fair Value (preliminary views)

9/7/99     Business Combinations and Intangible Assets      12/7/99

8/11/99    Classification and Measurement of Financial      9/25/99
           Assets Securitized Using a Special-Purpose
           Entity (proposed technical bulletin)

6/28/99    Accounting for Transfers of Financial Assets     9/27/99
           (an amendment of FASB Statement no. 125)

2/23/99    Consolidated Financial Statements:               5/24/99
           Purpose and Policy

8/21/90    Distinguishing Between Liability and Equity     12/31/90
           Instruments With Characteristics of Both
           (discussion memorandum)

AcSEC (AICPA)

5/30/00    Accounting by Certain Financial Institutions     8/31/00
           and Entities That Lend to or Finance the
           Activities of Others (an amendment of
           existing AICPA audit and accounting guides)

4/3/00     Proposed Statement of Position: Accounting        6/5/00
           by Insurance Enterprises for Demutualizations
           and Formations of Mutual Insurance Holding
           Companies and for Certain Long-Duration
           Participating Contracts

3/22/00    Proposed Statement of Position: Accounting       6/22/00
           for and Reporting of Certain Health and
           Welfare Benefit Transactions (amendment to
           Audit and Accounting Guide, Audits of
           Employee Benefit Plans, and SOP 92-6)

12/30/98   Proposed Statement of Position: Accounting       4/29/99
           for Discounts Related to Credit Quality

ASB (AICPA)

5/1/00     Proposed Statement On Auditing Standards,        6/30/00
           Omnibus Statement on Auditing
           Standards--2000

4/14/00    Proposed Statement on Standards for              6/15/00
           Attestation Engagements: Attestation
           Standards: Revision and Recodification

11/29/99   Proposed Statement on Auditing Standards:        1/28/00
           Amendment to Statement on Auditing
           Standards No. 69, The Meaning of Present
           Fairly in Conformity With Generally Accepted
           Accounting Principles in the Independent
           Auditor's Report

6/10/99    Proposed Statement on Auditing Standards:       11/10/99
           Auditing Financial Instruments (to supersede
           SAS no. 81, Auditing Investments)

Other (AICPA)

1/1/00     SysTrust[TM] Principles and Criteria for         8/15/00
           Systems Reliability (AICPA/CICA,
           version 2.0)(a)

4/18/00    Proposed Statements on Standards for Tax         7/18/00
           Services and Interpretation

4/15/00    Omnibus Proposal of Professional Ethics          6/15/00
           Division Interpretations and Rulings

12/31/99   Proposed Statement on Standards for               6/9/00
           Accounting and Review Services: Amendment
           to Statement on Standards for Accounting and
           Review Services 1, Compilation and Review of
           Financial Statements

12/31/99   Proposed Statement on Standards for               6/9/00
           Accounting and Review Services: Financial
           Statements Included in Written Business
           Valuations

5/17/99    Proposed Revisions to the AICPA Standards        8/10/99
           for Performing and Reporting on Peer Reviews

9/22/98    Proposed Audit and Accounting Guide:            12/22/98
           Audits of Investment Companies

9/4/98     Proposed Audit and Accounting Guide:             12/4/98
           Life and Health Insurance Entities

SEC

2/18/00    SEC Concept Release: International               5/23/00
           Accounting Standards

1/21/00    Supplementary Financial Information              4/17/00

10/8/99    Audit Committee Disclosure                      11/29/99

3/19/99    Offer and Sale of Securities to Canadian         5/28/99
           Tax-Deferred Retirement Savings Accounts

3/10/99    Rulemaking for EDGAR System (Changes             4/15/99
           for EDGAR Modernization)

3/1/99     Financial Statements and Periodic Reports         5/4/99
           for Related Issuers and Guarantors

2/9/99     International Disclosure Standards               4/12/99

12/4/98    The Regulation of Securities Offerings           6/30/99

11/13/98   Cross-Border Tender Offers, Business             2/16/99
           Combinations and Rights Offerings

GASB

12/9/94    The Financial Reporting Entity: Affiliated       2/28/95
           Organizations

IASC

7/31/99    Agriculture                                      1/31/00

IFAC

6/15/00    Independence (proposed changes to the Code       9/15/00
           of Ethics for Professional Accountants)(a)

5/24/00    Financial Reporting under the Cash Basis        11/30/00
           of Accounting (ED 9, proposed statement
           of international public sector accounting)

3/00       CIS Environments (proposed international         7/31/00
           auditing practice statements)

3/00       Fraud and Error (proposed international          6/30/00
           standard on auditing)

3/1/99     Assurance Engagements (proposed international    7/31/99
           standard on auditing)

ISB

2/00       A Conceptual Framework for Auditor               5/31/00
           Independence (Discussion Memorandum,
           DM 00-1)

6/00       Deferral of Effective Date of ISB Standard        7/5/00
           no. … 
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