Coordinating Committee of the AICPA: A Brief Synopsis

By Weygandt, Jerry | The CPA Journal, April 1996 | Go to article overview

Coordinating Committee of the AICPA: A Brief Synopsis


Weygandt, Jerry, The CPA Journal


by Jerry Weygandt, chair AICPA Financial Reporting Coordinating Committee

The Coordinating Committee's (CC) role is a fundamental one: to ensure that the recommendations of the AICPA's Special Committee on Financial Reporting (SCFR) receive a full and fair hearing.

The first meeting of the CC was held in the spring of 1995. This meeting refined the mission of the committee and also developed a game plan for its implementation. The essence of the game plan is to encourage standard-setters such as the FASB and SEC to give serious consideration to the SCFR recommendations. In addition, it is CC's intent to encourage forums for discussion and debate of the SCFR recommendations. It should be emphasized that CC takes a neutral position regarding the content of the recommendations.

To date, CC is pleased with the progress on examining the SCFR recommendations. Many of the recommendations made by the SCFR are currently on the agenda of the FASB and close to resolution. In addition, a FASB Invitation to Comment addressing issues related to the SCFR recommendations and the Association for Investment Management and Research "White Paper" will be disseminated within the month. …

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