Accounting Standards Executive Committee

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Accounting Standards Executive Committee

A committee of the American Institute of Certified Public Accountants that is permitted to make statements on the technical aspects of financial reporting without first clearing the statements with AICPA's board of directors. Its statements are not authoritative but have influence on the statements put out by other bodies, notably the FASB.
References in periodicals archive ?
A letter from AccSEC will take one position, and the TIC of PCPS or even the ASB will take a different position.