Auditing in a Changing Economy: CAQ Resources

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Auditing in a Changing Economy: CAQ Resources

CAQ Resources

Auditing in a Changing Economy: CAQ Resources

Accounting and
Financial Reporting

White Papers
Comment Letters
Other Letters
SEC Regulations Committee

December 23, 2008	Application of Statement 114 to Modifications of Residential Mortgage Loans that Qualify as Troubled Debt Restructurings CAQ Alert #2008-90
October 3, 2007	Measurements of Fair Value in Illiquid (or Less Liquid) Markets CAQ Alert #2007-51
October 3, 2007	Consolidation of Commercial Paper Conduits CAQ Alert #2007-51
October 3, 2007	Accounting for Underwriting and Loan Commitments CAQ Alert #2007-51

April 1, 2009	CAQ submits comment letter on FASB fair value proposals FSP FAS 157e and FSP FAS 115-a, FAS 124-a, and EITF 99-20-b
December 30, 2008	CAQ Comment Letter to FASB on Proposed Amendments to the Impairment and Interest Income Measurement Guidance of EITF Issue No. 99-20 CAQ Alert #2009-07
November 13, 2008	CAQ Comment Letter to SEC on Study of Mark-to-Market Accounting CAQ Alert #2008-79
October 8, 2008	CAQ Comment Letter to FASB on Proposed FASB Staff Position No. 157-d, "Determining the Fair Value of a Financial Asset in a Market That Is Not Active" CAQ Alert #2008-65

October 15, 2008	CAQ, CFA Institute, Consumer Federation of America and Council of Institutional Investors Letter to SEC Urging No Override of Fair Value Guidance CAQ Alert #2008-69
October 1, 2008	CAQ, Council of Institutional Investors and CFA Institute Issue Joint Statement in Support of Fair Value Accounting CAQ Alert #2008-59
September 30, 2008	CAQ Letter to Congress In Support of Fair Value Accounting CAQ Alert #2008-57

July 8, 2008

Joint Meeting of the CAQ SEC Regulations Committee and the SEC Staff

Highlights - Includes a discussion of "First Quarter Filings - Staff Observations Regarding Valuations and Credit Environment"