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Letter to FASB on Topic 270, Interim Reporting

January 28, 2022

Financial Accounting Standards Board
Technical Director
File Reference No: 2021-001
401 Merritt 7
P.O. Box 5116
Norwalk, CT 06856-5116

Submitted via email to: [email protected]

Re: Interim Reporting (Topic 270)

Dear Technical Director:

The Virginia Society of CPAs’ (VSCPA) Accounting & Auditing Advisory Committee has reviewed the proposed Exposure Draft, Interim Reporting (Topic 270), issued by the Financial Accounting Standards Board (FASB). The VSCPA is a leading professional association with more than 13,000 individual members dedicated to enhancing the success of all CPAs and their profession by communicating information and vision, promoting professionalism, and advocating members’ interests. We appreciate the work the Board has undertaken on this effort, and the opportunity to respond to this Exposure Draft (ED).
The Committee supports the Board’s objectives to provide guidance that clarifies, explains, or elaborates on FASB Statements. Overall, we agree with the requirements of the ED.

Again, the Committee appreciates the opportunity to respond to this ED. Please direct any questions or concerns to VSCPA Vice President, Advocacy Emily Walker, CAE, at (804) 612-9428.


Tamara Greear, CPA  
Chair, VSCPA Accounting & Auditing Advisory Committee  

2021-22 VSCPA Accounting & Auditing Advisory Committee 

Tamara Greear, CPA — Chair 
George Crowell, CPA — Vice Chair 
Zach Borgerding, CPA 
Scott Davis, CPA 
Bo Garner, CPA 
Joshua M. Keene, CPA 
Nick Kinsler, CPA 
Daniel Martin, CPA 
Michael Phillips, CPA 
Chris Smith-Christian, CPA 
Charles M. Valadez, CPA 
Natalya Yashina, CPA