Online Comment Letters

Project:

Reference Number: 1101-001

Accounting for Stock-Based Compensation-Transition and Disclosure

Letter Affiliation Submitted By:
1 R.G. ASSOCIATES, INC. JACK T. CIESIELSKI View
2 ROSENFIELD, SHERMAN L. SHERMAN L. ROSENFIELD View
3 MINDSPRING CHUCK MARKHAM View
4 LANERA, SHARON SHARON LANERA View
5 FREDERIC W. COOK CO., INC FREDERIC W. COOK View
6 KNEELAND, KAILEAN KAILEAN KNEELAND View
7 IMPAX LABORATORIES, INC. CORNEL C. SPIEGLER View
8 KREICAS, LEONARD LEONARD KREICAS View
9 POWERS, JOSEPH JOSEPH W. POWERS View
10 RICCIO, MICHELE MICHELE RICCIO View
11 BENSON, ROBERT L. ROBERT L. BENSON View
12 MILLER, PAUL AND BAHNSON, PAUL PAUL MILLER View
13 BDO SEIDMAN, LLP BEN NEUHAUSEN View
14 ADAMS, JOSEPH JOSEPH Q. ADAMS View
15 PRICEWATERHOUSECOOPERS LLP View
16 SUNTRUST BANK JORGE ARRIETA View
17 UNIVERSITY OF ILLINOIS -- URBANA-CHAMPAIGN RASHAD ABDEL-KHALIK View
18 TEXAS SOCIETY OF CPAS GARY S. HOFFMAN View
19 PFIZER, INC. LORETTA CANGIALOSI View
20 ANHEUSER-BUSCH COMPANIES JOHN F. KELLY View
21 ELI LILLY AND CO. ARNOLD C. HANISH View
22 DELPHI CORPORATION JOHN D. SHEEHAN View
23 ILLINOIS CPA SOCIETY LARRY SOPHIAN View
24 FISERV CORPORATION KENNETH R. JENSEN View
25 WASHINGTON SOCIETY OF CPAS ED PETERSEN View
26 COMPUTER SCIENCES CORPORATION DONALD G. DEBUCK View
27 MARIN, RAYMOND RAYMOND MARIN View
28 ADVANCED MICRO DEVICES, INC. WILLIAM R. HAERLE View
29 AEA WILLIAM T. ARCHEY View
30 SEMICONDUCTOR INDUSTRY ASSOCIATION GEORGE SCALISE View
31 UBS WARBURG EQUITY RESEARCH STEPHEN COOPER View
32 ERNST YOUNG LLP ERNST YOUNG LLP View
33 AIMR JANE ADAMS View
34 KPMG LLP KPMG LLP View
35 SEMICONDUCTOR EQUIPMENT MATERIALS INTERNATIONAL VICTORIA HADFIELD View
36 COCA-COLA COMPANY CONNIE D. MCDANIEL View
37 JOHNSON JOHNSON STEPHEN J. COSGROVE View
38 INTERNATIONAL EMPLOYEE STOCK OPTIONS COALITION View
39 DELL COMPUTER CORPORATION ROBERT W. DAVIS View
40 MICROSOFT CORPORATION BOB LAUX View
41 UNIVERSITY OF WASHINGTON RON TILDEN View
42 SOFTWARE FINANCE TAX EXECUTIVES COUNCIL MARK E. NEBERGALL View
43 CISCO SYSTEMS, INC. BETSY RAFAEL View
44 CREDIT SUISSE GROUP RUDOLF A. BLESS View
45 AUTO ZONE STEVE ODLAND View
46 INTERNATIONAL BANCSHARES CORPORATION DENNIS E. NIXON View
47 SOFTWARE INFORMATION INDUSTRY ASSOCIATION KEN WASCH View
48 UBS AG WILLIAM WIDDOWSON View
49 TECHNET RICK WHITE View
50 MERCK CO., INC. RICHARD C. HENRIQUES View
51 AMERICAN STANDARD COMPANIES PETER D''ALOIA View
52 MERRILL LYNCH ESTHER MILLS View
53 INVESTMENT COMPANY INSTITUTE GREGORY M. SMITH View
54 NEW YORK STATE SOCIETY OF CPA''S JO ANN GOLDEN View
55 MERCER HUMAN RESOURCE CONSULTING SUSAN EICHEN View
56 WACHOVIA CORPORATION ROBERT P. KELLY View
57 STUTMAN, MARC MARC STUTMAN View
58 FINANCIAL EXECUTIVES INTERNATIONAL/CCR FRANK BROD View
59 GRANT THORNTON LLP JOHN ARCHAMBAULT View
60 DELOITTE TOUCHE LLP ROBERT KEUPPERS View
61 NEW JERSEY SOCIETY OF CPAS LAWRENCE GRAY View
62 COUNCIL OF INSTITUTIONAL INVESTORS SARAH TESLIK View
63 J.P. MORGAN CHASE CO. DAVID M. MORRIS View
64 PORTFOLIO SOLUTIONS, LLC RICHARD A. FERRI View
65 EMERSON RICHARD J. SCHLUETER View
66 PFIZER, INC. ALAN LEVIN View
67 NATIONAL STONE ASSOCIATION MARK HEESEN View
68 GRAY, ANTHONY ANTHONY GRAY View
69 BIOTECHNOLOGY INDUSTRY ORGANIZATION CARL B. FELDBAUM View
70 MASSACHUSETTS SOFTWARE INTERNET COUNCIL JOYCE L. PLOTKIN View
70A MASSACHUSETTS SOFTWARE INTERNET COUNCIL JOYCE L. PLOTKIN View
71 AMERICAN GAS ASSOCIATION TERI BALOG View
72 TIAA CREF PETER C. CLAPMAN View
73 FLEETBOSTON FINANCIAL CORPORATION ERNEST L. PUSCHAVER View
74 PROCTER GAMBLE TERI LIST View
75 MASSACHUSETTS SOCIETY OF CPAS PHILIP B. PACINO View
76 TRANSAMERICA INVESTMENT MANAGEMENT, LLC KENNETH F. BROAD View