Excerpts From Speeches by the Staff of the Office of the Chief Accountant Through December 6, 2001
EXCERPTS FROM SPEECHES BY THE STAFF OF THE OFFICE OF THE CHIEF ACCOUNTANT THROUGH DECEMBER 6, 2001
Prepared by staff members of the Office of the Chief Accountant
U.S. Securities and Exchange Commission
Summary: This document contains excerpts from speeches made in years prior to 2001 by the staff of the Office of the Chief Accountant. The excerpts contained in this document address matters with broad applicability that the FASB is currently addressing or that the staff plans to refer to the EITF for possible further consideration as well as matters related to pooling-of-interests accounting under Accounting Principles Board Opinion No. 16, Business Combinations. The staff believes that these views provide an accurate presentation of current practice. The views on pooling-of-interests accounting will be removed from this website once the transition period for FASB Statements No. 141, Business Combinations, and No. 142, Goodwill and Other Intangible Assets, has ended. The views on the remaining matters will be removed once resolved by the FASB or the EITF process.