Project: 1204-001 - Business Combinations-a replacement of FASB St. 141
Reference Number: 1204-001
Business Combinations-a replacement of FASB St. 141
Reference Number: 1204-001
Business Combinations-a replacement of FASB St. 141
| Letter | Affiliation | Submitted By: | |
|---|---|---|---|
| 1 | CONCORD COOPERATIVE MARKET | VALERIE HALL | View |
| 2 | STEPHEN A. ZEFF | View | |
| 3 | EMC CORPORATION | MARK LINK | View |
| 4 | DENNIS R. BERESFORD | View | |
| 5 |
MARSHALL |
ALFRED M. KING | View |
| 6 | NAN LIU | View | |
| 7 | GOLDMAN SACHS GROUP, INC. | PAUL EFRON | View |
| 8 | FUND FOR STOCKOWNERS RIGHTS | CARL OLSON | View |
| 9 | FIRST DATA CORPORATION | JEFF BILLAT | View |
| 10 | R.K. COMPANY | RUSS KELLY | View |
| 11 | GUARDIAN LIFE INSURANCE COMPANY OF AMERICA | ROBERT E. BROATCH | View |
| 12 | HOFSTRA UNIVERSITY/DEPT OF A, T, L STUDIES | NATHAN S. SLAVIN | View |
| 13 | UNICE | JEROME P. CHAUVIN | View |
| 14 | INDIANA UNIVERSITY/KSB | View | |
| 15 | INDIANA UNIVERSITY/KSB | View | |
| 16 | FITCH RATINGS | RAJA AKRAM | View |
| 17 | U.S. CHAMBER OF COMMERCE | DAVID C. CHAVERN | View |
| 18 | MID-STATES CORPORATE FEDERAL CREDIT UNION | TODD M. ADAMS | View |
| 19 | NORTHERN ILLINOIS UNIVERSITY -STUDENTS | View | |
| 20 | GRANT THORNTON | BARRY BARBER | View |
| 21 | MICROSOFT | BOB LAUX | View |
| 22 |
DELOITTE |
View | |
| 23 | APPRAISAL INSTITUTE | BRUCE KELLOGG | View |
| 24 | R. G. ASSOCIATES, INC. | JACK CIESIELSKI | View |
| 25 | NACVA | JAMES P. CATTY | View |
| 26 | KEY CONSULTING, LLC | STEPHEN L. KEY | View |
| 27 |
DUFF |
FRANK BOLLMAN | View |
| 28 | BRADY CORPORATION | DAVID MATHIESON | View |
| 29 | THE TREASURY | KEN WARREN | View |
| 30 | CHRISTOPHER FROHLICH | View | |
| 31 | GEMA | JEAN-LUC DE BOISSIEU | View |
| 32 | ACCOUNTING STANDARDS BOARD OF JAPAN | IKUO NISHIKAWA | View |
| 33 | MEDTRONIC, INC. | THOMAS M. TEFFT | View |
| 34 | BOSTON SCIENTIFIC | LAWRENCE C. BEST | View |
| 35 | AIRGAS, INC. | ROBERT M. MCLAUGHLIN | View |
| 36 |
BB |
HENRY R. STURKIE, III | View |
| 37 | EATON CORPORATION | BILLIE K. RAWOT | View |
| 38 | VIRGINIA CREDIT UNION, INC. | BEVERLEY F. RUTHERFORD | View |
| 39 | MICHIGAN CREDIT UNION LEAGUE | MATTHEW BEARD | View |
| 40 | FIRST HORIZON NATIONAL CORPORATION | SHAWN P. LUKE | View |
| 41 | INDEPENDENT COMMUNITY BANKERS OF AMERICA | CHRISTOPHER COLE | View |
| 42 | CITIGROUP | ROBERT TRAFICANTI | View |
| 43 | KITHMINI S. DELISLE | View | |
| 44 | LARK RESEARCH, INC. | STEPHEN P. PERCOCO | View |
| 45 | STANLEY WORKS | DONALD ALLAN | View |
| 46 | AMERICAN COUNCIL OF LIFE INSURERS | JAMES F. RENZ | View |
| 47 |
HOULIHAN LOKEY HOWARD |
JOHN MCINTOSH | View |
| 48 | DAVID B. ELSBREE, JR. | View | |
| 49 | DENNIS W. MONSON | View | |
| 50 | NATIONAL COOPERATIVE BUSINESS ASSOCIATION | PAUL HAZEN | View |
| 50A | NCBA | PAUL HAZEN | View |
| 51 | CISCO SYSTEMS, INC. | PRAT BHATT | View |
| 52 | ST. PAUL TRAVELERS COMPANIES, INC. | PAULA C. PANIK | View |
| 53 | WASHINGTON MUTUAL, INC. | LAWRENCE R. GEE | View |
| 54 | PPG INDUSTRIES, INC. | WILLIAM H. HERNANDEZ | View |
| 55 | EURONET WORLDWIDE, INC. | RICK L. WELLER | View |
| 56 | NATIONAL VENTURE CAPITAL ASSOCIATION | MARK G. HEESEN | View |
| 57 | MINDTHEGAAP LLC | View | |
| 58 | AIR PRODUCTS AND CHEMICALS, INC. | PAUL E. HUCK | View |
| 58A | AIR PRODUCTS AND CHEMICALS, INC. | PAUL E. HUCK | View |
| 59 | AMSOUTH BANCORPORATION | ALTON E. YOTHER | View |
| 60 | ALLTEL CORPORATION | SHARILYN GASAWAY | View |
| 61 | THE WISCONSIN CREDIT UNION LEAGUE | JOHN C. ENGEL | View |
| 62 |
CUNA |
CATHERINE ORR | View |
| 63 | CSC | DONALD G. DEBUCK | View |
| 64 | U.S. BANK | TERRANCE R. DOLAN | View |
| 65 | BALL CORPORATION | DOUGLAS K. BRADFORD | View |
| 66 | PRICEWATERHOUSECOOPERS LLP | View | |
| 67 |
MERCK |
RICHARD C. HENRIQUES | View |
| 68 | APPRAISAL ISSUES TASK FORCE | GERALD J. MEHM | View |
| 69 | THE BANK OF NEW YORK | JOHN A. PARK | View |
| 70 | PFIZER, INC. | LORETTA CANGIALOSI | View |
| 71 | NATIONAL ASSOCIATION OF INSURANCE COMMISSIONERS | MEL ANDERSON | View |
| 72 | NASCUS | GEORGE A. REYNOLDS | View |
| 73 | KEYCORP | LEE IRVING | View |
| 74 | BUSINESS ROUNDTABLE | STEVE ODLAND | View |
| 75 | NATIONAL CITY CORPORATION | JEFFREY D. KELLY | View |
| 76 | THE ASSOCIATION OF CORPORATE CREDIT UNIONS | MICHAEL F. CANNING | View |
| 77 |
WELLS FARGO |
RICHARD D. LEVY | View |
| 78 | NATIONAL ASSOC. OF FEDERAL CREDIT UNIONS | FRED R. BECKER, JR. | View |
| 79 | DIANA S. SANTOS | View | |
| 80 | FIDELITY INTERNATIONAL LIMITED | S. M. HASLAM | View |
| 81 | NEW YORK STATE CREDIT UNION LEAGUE | WILLIAM J. MELLIN | View |
| 82 | THE WILLIAMS COMPANIES | TED TIMMERMANS | View |
| 83 | GEORGIA CREDIT UNION LEAGUE | RICHARD ELLIS | View |
| 84 | EASTMAN KODAK COMPANY | RICHARD G. BROWN, JR. | View |
| 85 | PRUDENTIAL | DENNIS G. SULLIVAN | View |
| 86 | MITTAL STEEL USA ISG INC. | PAUL HUBLING | View |
| 87 | ILLINOIS CPA SOCIETY | JAMES L. FUEHRMEYER, JR. | View |
| 88 | KPMG IFRG LIMITED | View | |
| 89 | ABBOTT | FRANK J. LOUGHERY | View |
| 90 | NATIONAL SOCIETY OF ACCOUNTANTS FOR COOPERATIVES | GREGORY O. TAYLOR | View |
| 91 | TEXAS INSTRUMENTS INCORPORATED | CHARLIE MILLER | View |
| 92 | FOREST CITY ENTERPRISES | CHUCK OBERT | View |
| 93 |
JOHNSON |
STEPHEN J. COSGROVE | View |
| 94 | ARNOLD J. PAHLER | View | |
| 95 | PRINCIPAL FINANCIAL GROUP | GREG ELMING | View |
| 96 | AMERICA''S COMMUNITY BANKERS | DENNIS M. HILD | View |
| 97 | WACHOVIA CORPORATION | DAVID M. JULIAN | View |
| 98 | CONVERGYS CORPORATION | JOHN EBERHART | View |