Project: 1082-154 - Consolidated Financial Statements Policy and Procedures

Reference Number: 1082-154

Consolidated Financial Statements: Policy and Procedures

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Letter Affiliation Submitted By:
58 PEPSICO INC. ROBERT L. CARLETON View
59 SOUTHERN COMPANY W. DEA HUDSON View
60 NACUBO INGRID S. STAFFORD View
61 DEL WEBB CORPORATION DAVID E. RAU View
62 CONNELL FINANCE COMPANY, INC PETER A. KOZIOL View
63 BOT FINANCIAL CORPORATION JAMES F. WINSCHEL View
64 COLORADO HIGHER ED. ACCT. STAND. COMM. GARY WILLIAMS View
65 ALUMINUM COMPANY OF AMERICA EARNEST J. EDWARDS View
66 CNA INSURANCE COMPANIES PATRICIA L. KUBERA View
67 EATON CORPORATION RONALD L. LEACH View
68 MORGAN STANLEY EILEEN K. MURRAY View
69 ARCADIAN CORPORATION ALFRED L. WILLIAMS View
70 COCA-COLA COMPANY GARY P. FAYARD View
71 NATIONAL COOPERATIVE BANK RICHARD L. REED View
72 BONDI CO. BERT R. BONDI View
73 HELLER INTERNATIONAL CORPORATION LAWRENCE G. HUND View
74 WEBER STATE UNIVERSITY RONALD M. MANO View
75 AMER. ACCT. ASSOC. (GOV''T NFP COMM.) RITA HARTUNG CHENG View
76 FPL GROUP, INC. K.M. DAVIS View
77 BATTLE MOUNTAIN GOLD COMPANY R. DENNIS O''CONNELL View
78 ALLSTATE INSURANCE COMPANY SAMUEL H. PILCH View
79 AIR PRODUCTS AND CHEMICALS PAUL E. HUCK View
80 PFIZER INC. HERBERT V. RYAN View
81 CHARTER MEDICAL CORPORATION JEFFREY T. HUDKINS View
82 BARNETT BANK PATRICK J. MCCANN View
83 NATWEST GROUP RAJAN KAPOOR View
84 CIBA-GEIGY CORPORATION PHILIP T. MURPHY View
85 EQUIPMENT LEASING ASSOCIATION MICHAEL J. FLEMING View
86 AMERICAN GAS ASSOCIATION JAMES P. LAVIN View
87 FIRST TENNESSEE BONNIE ZOCCOLA View
88 FEDERAL DEPOSIT INSURANCE CORP. ALVIN E. KITCHEN View
89 NYNEX CORPORATION ALAN Z. SENTER View
90 ILLINOIS CPA SOCIETY JOAN E. WAGGONER View
91 AETNA RONALD M. OLEJNICZAK View
92 USX CORPORATION LEWIS B. JONES View
93 COMERICA INCORPORATED MARVIN J. ELENBAAS View
94 BANC ONE CORPORATION WILLIAM C. LEITER View
95 S.J. GALLLINA CO. EDMOND E. TRAILLE View
96 WELLS FARGO COMPANY FRANK A. MOESLEIN View
97 NATIONAL ASSOCIATION OF REAL ESTATE COMPANIES ROBERT A. WILKINS View
97A NATIONAL ASSOCIATION OF REAL ESTATE COMPANIES ROBERT A. WILKINS View
98 MOBIL CORPORATION G. BROADHEAD View
99 MCDONALD''S CORPORATION MICHAEL L. CONLEY View
100 TEXACO INC. R C OELKERS View
101 UNITED TECHNOLOGIES GEORGE E. MINNICH View
102 JP MORGAN DAVID H. SIDWELL View
103 SCHERING-PLOUGH CORPORATION JERRY A. MARTINO View
104 TEXAS INSTRUMENTS INCORPORATED MARVIN M. LANE, JR. View
105 NEW YORK STATE SOCIETY OF CPAS WILLIAM M. STOCKER View
106 PHILIP MORRIS COMPANIES INC. HANS G. STORR View
107 UNITED STATES CATHOLIC CONFERENCE WAYNE A. SCHNEIDER View
108 RAYMOND JAMES FINANCIAL, INC. JEFFREY P. JULIEN View
109 EQUITABLE ALVIN H. FENICHEL View
110 WORLD BANK JULIS W. MUIS View
111 UNIVERSITY OF WISCONSIN, MILWK. PAUL M. FISCHER View
112 PUBLIC SERVICE ELECTRIC GAS CO. PATRICIA A. RADO View
113 GEORGIA SOCIETY OF CPAS J. RAL BYINGTON View
114 CONSUMERS POWER COMPANY DENNIS DAPRA View
115 DOW CHEMICAL COMPANY DOUGLAS F. WARD View
116 GOLDMAN, SACHS CO. GARY GENSLER View
117 BANK AMERICA CORPORATION PAUL R. OGORZELEC View
118 EDISON ELECTRIC INSTITUTE DAVID K. OWENS View
119 HERCULES INCORPORATED GEORGE MACKENZIE View
120 BOISE CASCADE CORPORATION THEODORE CRUMLEY View
121 DONALDSON, LUFKIN JENRETTE, INC. PHILIP A. HOERTER View
122 LARKIN, RICHARD F. RICHARD F. LARKIN View
123 CHASE MANHATTAN CORPORATION LESTER J. STEPHENS View
124 FIRST HAWIIAN, INC. HOWARD H. KARR View
125 BROWNING-FERRIS INDUSTRIES GREG A. ROBERTSON View
126 ARTHUR F. BELL, JR. ASSOCIATES, L.L.C. ARTHUR F. BELL, ASSOC. View
127 SOUTHWEST ROYALTIES, INC. BRYAN DIAXON View
128 ENSEARCH CORPORATION JERRY W. PINKERTON View
129 BDO SEIDMAN, LLP WAYNE A. KOLINS View
130 FIRST INTERSTATE BANCORP ROGER H. MOLVAR View
131 PHILLIPS PETROLEUM COMPANY L.F. FRANCIS View
132 MOTOROLA INC. ANN M. SIMMS View
133 DISTRICT OF COLUMBIA INSTITUTE OF CPAS SCOTT E. MCNULTY View
134 JOHNSON JOHNSON JOANN HEF HEISEN View
135 CIT GROUP, INC. VINCENT L. MOLLICA View
136 MITSUBISHI BANK (FOR LEADING JAPANESE COS.) MASAMICHI YAMADA View
137 CIGNA CORPORATION GARY A. SWORDS View
138 FIRST CHICAGO NBD CORPORATION WILLIAM J. ROBERTS View
139 SCHNUCK MARKETS, INC. TODD R. SCHNUCK View
140 CHEVRON CORPORATION D.G. HENDERSON View
141 TEXAS SOCIETY OF CPAS JERRY W. PINKERTON View
142 MASSACHUSETTS SOCIETY OF CPAS THOMAS J. VOCATURA View
143 FOOD MARKETING INSTITUTE TIM HAMMONDS View
144 ARCHDIOCESE OF CINCINNATI HOWARD P. PECQUET View
145 AMERICAN COUNCIL OF LIFE INSURANCE VINCENT W. DONNELLY View
146 CONSECO, INC. ROLLIN M. DICK View
147 NEW YORK CLEARING HOUSE JILL M. CONSIDINE View
148 AICPA/TIC ROBERT O. DALE View
149 MARYLAND ASSOCIATION OF CPAS JAMES S. SCHAEFER View
150 MERCK CO., INC. PETER E. NUGENT View
151 CROWE, CHIZEK AND COMPANY LLP CROWE, CHIZEK View
152 IRVINE COMPANY GREGORY S. EDWARDS View
153 MCI COMMUNICATIONS CORPORATION JAMES M. SCHNEIDER View
154 ASHLAND OIL, INC. KENNETH L. AULEN View
155 GTE CORPORATION J. MIC KELLY View
156 CONNELL FINANCE COMPANY, INC. PETER A. KOZIOL View
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