AICPA/FAF/NASBA “Blue-Ribbon Panel” on Standard Setting for Private Companies

Meeting 2 Background Materials

May 14, 2010

1. Roadmap Ahead for Private Company Accounting: Possible Future Model, PCFRC
    
2. Roadmap Ahead for Private Company Accounting: GAAP Models for Private Companies, PCFRC 
    
3. Canadian GAAP for Private Enterprises
   
   (a) Strategic Planning - Private Enterprises
   (b) Background information and Basis for conclusions, AcSB Exposure Draft 
    
4. IFRS for SMEs in your pocket, Deloitte, April 2010 (Copyright Deloitte Touche Tohmatsu, all rights reserved, posted with permission)
    
5. A Model Conceptual Framework for Private Company Accounting Standards (Working Draft), Financial Executives International's Committee on Private Companies-Standards (CPC-S), May 3, 2010  
    
6. IFRS and Privately-Held Companies, Financial Executives Research Foundation 2008
    
7. Financial Accounting and Reporting Standards for Private Entities, American Accounting Association Financial Accounting Standards Committee, June 2006 (Copyright American Accounting Association, all rights reserved, posted with permission)