AICPA AcSEC Practice Bulletins
Practice Bulletin No. 1, Purpose and Scope of AcSEC Practice Bulletins and Procedures for Their Issuance
Practice Bulletin No. 2, Elimination of Profits Resulting From Intercompany Transfers of LIFO Inventories
Practice Bulletin No. 3, Prepayments Into the Secondary Reserve of the FSLIC and Contingencies Related to Other Obligations of the FSLIC. Withdrawn by AcSEC
Practice Bulletin No. 4, Accounting for Foreign Debt/Equity Swaps
Practice Bulletin No. 5, Income Recognition on Loans to Financially Troubled Countries
Practice Bulletin No. 6, Amortization of Discounts on Certain Acquired Loans
Practice Bulletin No. 7, Criteria for Determining Whether Collateral for a Loan Has Been In-Substance Foreclosed. Withdrawn by AcSEC
Practice Bulletin No. 8, Application of FASB Statement No. 97, ''Accounting and Reporting by Insurance Enterprises for Certain Long-Duration Contracts and for Realized Gains and Losses From the Sale of Investments,'' to Insurance Enterprises
Practice Bulletin No. 9, Disclosures of Fronting Arrangements by Fronting Companies. Effectively superseded by FASB Statement No. 113
Practice Bulletin No. 10, Amendment to Practice Bulletin 7, ''Criteria for Determining Whether Collateral for a Loan Has Been In-Substance Foreclosed.'' Withdrawn by AcSEC
Practice Bulletin No. 11, Accounting for Pre-confirmation Contingencies in Fresh-Start Reporting
Practice Bulletin No. 12, Reporting Separate Investment Fund Option Information of Defined-Contribution Pension Plans. Superseded by SOP 99-3
Practice Bulletin No. 13, Direct-Response Advertising and Probable Future Benefits
Practice Bulletin No. 14, Accounting and Reporting by Limited Liability Companies and Limited Liability Partnerships
Practice Bulletin No. 15, Accounting by the Issuer of Surplus Notes