Accounting Research Tool
SEC Material — Supplement

Staff Letters to Industry

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Letter From SEC Chief Accountant to Gerben Everts, The Monitoring Group, Concerning Strengthening the Governance and Oversight of the International Audit-Related Standard-Setting Boards in the Public Interest — January 23, 2018Letter From SEC Chief Accountant to Dan Palomaki, Chairman, Accounting Policy Committee, International Swaps and Derivatives Association, Concerning Accounting for Hedging Relationships When There Is a Change in Counterparty — May 11, 2012Letter From SEC Director of Corporation Finance and the SEC Chief Accountant to Cynthia M. Fornelli, Executive Director of the Center for Audit Quality, Concerning Release No. 33-9002, Interactive Data to Improve Financial Reporting — April 8, 2011Letter From SEC Director of Trading and Markets and the SEC Chief Accountant to Stephen Zammitti, Chair of the AICPA Stockbrokerage and Investment Banking Expert Panel Concerning Requirements for Broker-Dealer Annual Audits Pursuant to Rule 17A-5 Under the Securities Exchange Act of 1934 — November 18, 2010Letter From SEC Chief Accountant to FASB Chairman: Assessment of Declines in Fair Value for Perpetual Preferred Securities Under the Existing Other-Than-Temporary Impairment Model — October 14, 2008American Securitization Forum's Streamlined Foreclosure and Loss Avoidance Framework for Securitized Subprime Adjustable Rate Mortgage LoansUse of Employee Stock Option Appreciation Rights Securities (ESOARS) to Value Employee Share-Based Payment Awards Under FASB Statement No. 123R — October 17, 2007