SEARCH Search
LOG IN
USERNAME  
PASSWORD
  New user?    Need help logging in?

Government Relations

Home > Government Relations > Accounting Reform

All Other Accounting Issues

Under federal law, the SEC designated the FASB as the organization responsible for setting accounting standards for public companies in the U.S. Below are several other accounting issues that CRE Finance Council is actively following and interpreting and those that it believes are of key importance to its members.   

FAS 155     |   FAS 140   |   FAS 133   |   FAS 159    |   FSP 03-1-a   |   FSP 03-1-b  

 

 


 

FAS 155 - Accounting for Certain Hybrid Financial Instruments 

 

Research / Background Documents 

September 15, 2006
RBS Greenwich on FAS 155 and Its Potential Effect on the CMBS Market 

February 2006
FASB Issues Statement FAS 155 

 

 

 

 


FAS 140 

 

Press Releases

June 19, 2006
Q Status Capital Consortium Press Statement

 

Comment Letters & Testimony

July 20, 2010
FAS 5, Disclosure of Certain Loss Contingencies

June 1, 2009
Industry Coalition Letter to the President’s Working Group on FAS 140/FIN 46R 
Industry Coalition Letter to the FASB and IASB on FAS 140/FIN 46R

July 28, 2008
CMSA Submits Letter to FASB on FAS 140/FIN 46(R) Projects 

September 14, 2007
CMSA Submits Letter to FASB on FSP 140-d 

July 21, 2006
Q Status Capital Consortium Letter to Board Member Linsmeier

January 8, 2006
Q Status Update from Rick Jones, Chairman of CMSA Q Status Task Force 

December 7, 2005
Task Force Update from Rick Jones, Chairman of CMSA Q Status Task Force

May 10, 2004
CMSA Comment Letter to FASB on Setoff and Isolation 

July 31, 2003
CMSA Submits Comment Letter to the Financial Accounting Standards Board (FASB) on Its Proposed Amendment to FAS 140

 

Research / Background Documents 

July 23, 2009
Dechert Update on FASB’s Amendments to FAS 140 and FIN 46(R)

June 12, 2009
FASB Issues New Standard on Accounting for Transfers of Financial Assets

September 15, 2008
FAS 140 Exposure Draft

September 15, 2008
Proposed FSP on FAS 140 and FIN 46(R) Enhanced Disclosures

July 25, 2008
Rep. Bachus Letter to FASB on Rushed Securitization Accounting Changes

July 2008
Capital Consortium Talking Points on FAS 140/FIN 46(R) Projects

June 11, 2008
E&Y Alert on FAS 140/FIN 46(R)

June 4, 2008
FASB Board Minutes on Disclosures for FAS 140 and FIN 46(R)

June 4, 2008
E&Y Alert on FIN 46(R)

May 28, 2008
E&Y Alert on FAS 140/FIN 46(R)
E&Y Alert on FAS 140

April 2, 2008
E&Y Accounting Alert on FAS 140 and FIN 46(R)
FASB Board Handout

March 27, 2008
E&Y Accounting Alert on FAS 140 and FIN 46(R)

February 20, 2008
FASB Issues FSP 140-3 on Repurchase Financing Transactions 

December 6, 2007
FAS 140 Amendment 

July 24, 2007
FASB Issues Proposal on FSP 140-d

January 3, 2007
Ernst & Young Accounting Alert on Transfers of Financial Assets Related to Repurchase Agreement

October 24, 2006
Ernst & YoungAlert on Legal Isolation 

July 26, 2006
Summary of FASB Meeting on FAS 140

July 26, 2006
FASB Board Meeting Handout on FAS 140

June 7, 2006
FASB Meeting Handout on FAS 140 

December 20, 2005
Minutes of the December 20, 2005 FASB Board Meeting (Servicer Discretion)

April 9, 2004
FASB Issues Paper and Requests Comments on the Isolation of Transferred Assets 

August 28, 2003
FASB Roundtable Proposed List of Discussion Issues 

August 28, 2003
FASB Roundtable Proposed List of Discussion Issues

August 20, 2003
FASB August 20th Board Handout on Qualifying Special-Purpose Entities

June 10, 2003
FASB Issues Exposure Draft to Amend FAS 140 Regarding the Permitted Activities of QSPEs

April 29, 2003
FASB Releases Handout Detailing the Board's proposed changes to FAS 140 on the permitted activities of Qualifying Special-Purpose Entities (QSPEs) for its April 30th Board Meeting

April 9, 2003
FASB Consolldation Policy Project Update

August 2000 
FDIC Legal Isolation Safe Harbor Rule  

 


FAS 133 - Implementation Issue No. B40 

 Research / Background Documents  

January 17, 2007
FASB Issues Statement 133 Implementation Issue No. B40  

December 26, 2006
Ernst & Young Accounting Alert on Statement 133 Implementation Issue B40

December 20, 2006
FASB Handout for Statement 133 Implementation Issue B40 Embedded Derivatives in Securitized Interests Subject to Prepayment Risk

December 20, 2006
FASB Meeting Minutes for Implementation Issue B40 Embedded Derivatives in Securitized Interests Subject to Prepayment Risk

December 8, 2006
FASB Proposed Guidance on Disclosures about Derivative Instruments and Hedging Activities -
Disclosures about Derivative Instruments and Hedging Activities - an amendment of FASB Statement No. 133

December 8, 2006
Press Relase on FASB Proposing Improved Disclosures for Derivatives and Hedging Activities

November 8, 2006
Proposed FAS 133 Implementation Issue No. B40

September 15, 2006
RBS Greenwich on FAS 155 and Its Potential Effect on the CMBS Market

 

    

 

 

 

 


FAS 159 - The Fair Value Option for Financial Assets and Financial Liabilities 

 

Research / Background Documents 

February 20, 2007
Ernst & Young Accounting Alert on FVO 

February 15, 2007
FASB Issues Statement No. 159, Fair Value Option for Financial Assets and Liabilities 

February 15, 2007
FASB Issues Press Release on Fair Value Option Statement 

December 26, 2006
Ernst & Young Alert on December 20, 2006 FASB Board Meeting on Fair Value Option

 

    

 

 

 

 


FSP 03-1-a - Other-Than-Temporary-Impairment 

 

Comment Letters & Testimony

April 1, 2009
CMSA Comment Letter on Fair Value Measurement and Impairments

October 29, 2004
CMSA Submits CMBS Exhibit Chart on FSP 03-1-a

October 29, 2004
CMSA Submits Comment Letter on FSP 03-1-a

    

 

Research / Background Documents 

March 17, 2009
FASB Proposed Other-Than-Temporary Impairment Guidance

March 17, 2009
FASB Guidance on When a Market is Inactive or a Transaction is Distressed

March 16, 2009
FASB Meeting Handout on FVA and Impairment

November  6, 2005
FASB Issues Final FSP 115-1 on Other-Than-Temporary Impairments 

July 14 , 2005
E&Y alert 

September 7, 2004
FASB Meeting Handout

Proposed FSP EITF Issue 03-1-a 

 

 


FSP 03-1-b - Other -Than-Temporary-Impairment 

Comment Letters & Testimony

September 27, 2004
CMSA Comments on Proposed FSP 03-1-b

    

 

Research / Background Documents 

October 8, 2004
Ernst & Young Account Alert 

September 30, 2004
FASB Meeting Handout 

 

 

 

 

Designed by Zahor Design Office Inc.

Powered by NimbleUser






© 2012 CRE Finance Council