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Deloitte Comment Letters

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Invitation to Comment, Identifiable Intangible Assets and Subsequent Accounting for GoodwillFASB Agenda Request — Joint Venture Formation: Initial Recognition and Measurement for Nonmonetary Assets Contributed by Ventures Within the Financial Statements of a Joint VentureInvitation to Comment, Measurement and Other Topics Related to Revenue Contracts With Customers Under Topic 805Concepts Statement 8 — Conceptual Framework for Financial Reporting — Chapter 7: PresentationInvitation to Comment, Agenda ConsultationTechnical Corrections and Improvements Related to Contracts on an Entity’s Own EquityExposure Draft, Conceptual Framework for Financial Reporting — Chapter 8: Notes to Financial StatementsUnnecessary Complexity in Accounting StandardsDiscussion Paper, Invitation to Comment, Disclosure FrameworkInvitation to Comment, Private Company Decision-Making FrameworkDiscussion Paper, Selected Issues About Hedge Accounting (Including IASB Exposure Draft, Hedge Accounting)FASB Discussion Paper, Effective Dates and Transition MethodsFASB Discussion Paper (DP), Preliminary Views on Insurance ContractsAICPA/FAF/NASBA "Blue-Ribbon" Panel Written Submissions From ConstituentsFASB Exposure Draft of the Proposed Statement of Financial Accounting Concepts, Conceptual Framework for Financial Reporting: The Reporting Entity Discussion Paper, Preliminary Views on Revenue Recognition in Contracts With CustomersPreliminary Views, Financial Statement PresentationProposed Statement 133 Implementation Issue No. C22, "Scope Exceptions: Exception Related to Embedded Credit Derivatives"Invitation to Comment — Reducing Complexity in Reporting Financial InstrumentsExposure Draft, Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics and Constraints of Decision-Useful Financial Reporting InformationPreliminary Views, Conceptual Framework for Financial Reporting — The Reporting EntityPreliminary Views, Financial Instruments With Characteristics of EquityInvitation to Comment, An FASB Agenda Proposal: Accounting for Insurance Contracts by Insurers and Policyholders, Including the IASB Discussion Paper, Preliminary Views on Insurance ContractsProposed Statement 133 Implementation Issue No. C21, "Whether Options (Including Embedded Conversion Options) Are Indexed to Both an Entity's Own Stock and Currency Exchange Rates"FASB Invitation to Comment on Valuation Guidance for Financial ReportingProposed Statement 133 Implementation Issue No. H17, "Foreign Currency Hedges: Hedging Functional-Currency-Equivalent Proceeds to Be Received From a Forecasted Foreign-Currency-Denominated Debt Issuance"Proposed Statement 133 Implementation Issue No. B40, "Embedded Derivatives: Application of Paragraph 13(b) to Securitized Interests in Prepayable Financial Assets"FASB Invitation to Comment on Bifurcation of Insurance and Reinsurance Contracts for Financial ReportingProposed Statement of Federal Financial Accounting Concepts: Definition and Recognition of Elements of Accrual-Basis Financial StatementsFASB and AICPA Invitation to Comment on Enhancing the Financial Accounting and Reporting Standard-Setting Process for Private CompaniesDraft Abstract EITF Issue No. 06-3, "How Taxes Collected From Customers and Remitted to Governmental Authorities Should Be Presented in the Income Statement (That Is, Gross Versus Net Presentation)"FASB Invitation to Comment on Selected Issues Relating to Assets and Liabilities With Uncertainties Proposed Statement 133 Implementation Issue No. B38, "Embedded Derivatives: Evaluation of Net Settlement with Respect to the Settlement of a Debt Instrument through Exercise of an Embedded Put Option or Call Option" and Issue No. B39, "Embedded Derivative: Application of Paragraph 13(b) to Call Options That Are Exercisable Only by the Debtor"Draft Abstract EITF Issue No. 04-5, Investor's Accounting for an Investment in a Limited Partnership When the Investor Is the Sole General Partner and the Limited Partners Have Certain Rights