FASB’s Invitation to Comment – Agenda Consultation
SIFMA provided comments to the Financial Accounting Standards Board (FASB) on its Invitation to Comment - Agenda Consultation (the “ITC”).
Summary
SIFMA, the Bond Dealers of America, the Government Finance Officers Association, and the National Association of Bond Lawyers provide comments to the U.S. Department of Treasury and the Internal Revenue Service (IRS) addressing the significant uncertainty in the determination of the issue price of bonds – tax-exempt, tax-credit and direct-subsidy – which needs to be relied upon for tax law purposes. The groups request clear guidance to help all market participants.
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