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: | |
|---|---|---|---|
| 99 | AFFILIATED MANAGERS GROUP, INC. | DARRELL W. CRATE | View |
| 100 | CIGNA CORPORATION | ANNMARIE HAGAN | View |
| 101 | PNC FINANCIAL SERVICES GROUP, INC. | SAMUEL PATTERSON | View |
| 102 | ICU MEDICAL, INC. | FRANCIS J. O''BRIEN | View |
| 103 | QUALCOMM INCORPORATED | WILLIAM E. KEITEL | View |
| 104 | FORD MOTOR COMPANY | PATRICIA A. LITTLE | View |
| 105 | FEDERATED | DENIS MCAULEY III | View |
| 106 |
JPMORGAN CHASE |
JOSEPH L. SCLAFANI | View |
| 107 | ELI LILLY AND COMPANY | ARNOLD C. HANISH | View |
| 108 | SLM CORPORATION | ROBERT A. CRAWFORD | View |
| 109 | JIM DONEGAN | View | |
| 110 | CITIZENS FINANCIAL GROUP, INC. | JAMES B. FITZGERALD | View |
| 111 | FLORIDA INSTITUTE OF CPAS/APASC | RICHARD G. EDSALL | View |
| 112 | PENNSYLVANIA CREDIT UNION ASSOCIATION | LAURIE S. KENNEDY | View |
| 113 | OMRON CORPORATION | YOSHINORI SUZUKI | View |
| 114 | AMERICAN CAMPUS COMMUNITIES | JON A. GRAF | View |
| 115 | ROYAL DUTCH SHELL PLC | BOB DEERE | View |
| 116 | PRIVATE COMPANIES PRACTICE SECTION | STEPHEN M. MCEACHERN | View |
| 117 | TAYLOR COMMUNITY CREDIT UNION | PHILLIP A. MATOUS | View |
| 118 | CPA AUSTRALIA | PETER LOWE | View |
| 119 | BRITISH BANKERS'' ASSOCIATION | View | |
| 120 | EUROPEAN ACCOUNTING ASSOCIATION | View | |
| 121 | GERMAN ACCOUNTING STANDARDS BOARD | KLAUS POHLE | View |
| 122 | ICAEW | View | |
| 123 |
ERNST |
View | |
| 124 | COOPERATIVES EUROPE | View | |
| 125 | CONFEDERATION OF DANISH INDUSTRIES | TINE ROED | View |
| 126 |
ACTEO |
View | |
| 127 | DEUTSCHE TELEKOM/FRANCE TELECOM/TELEFONICA | View | |
| 128 | CHILTERN PLC | SHAN KENNEDY | View |
| 129 | MISYS PLC | HOWARD EVANS | View |
| 130 | ACCOUNTING STANDARDS BOARD | IAN MACKINTOSH | View |
| 131 | AXA | SOPHIE MASSOL | View |
| 132 | FLICK GOCKE SCHAUMBURG GMBH | HERMANN-JOSEPH HURHOLZ | View |
| 133 | CICOPA | BRUNO ROELANTS | View |
| 134 | AETNA INC. | RONALD M. OLEJNICZAK | View |
| 135 | GEORGIA FEDERAL CREDIT UNION | J. KEVIN DURRANCE | View |
| 136 | REFIASCOOP | EDGAR ARMANDO JIMENEZ RAMOS | View |
| 137 |
UNIVERSITY OF CANTERBURY/COLLEGE OF BUS |
ALAN J. ROBB | View |
| 138 | KOREA ACCOUNTING ASSOCIATION | SOON-SUK YOON | View |
| 139 | COASCO | H. A. NYANGE | View |
| 140 | TELSTRA | GEOFF NICHOLSON | View |
| 141 | MUNICH RE GROUP | ISABELLA PFALLER | View |
| 142 | FAR | JAN BUISMAN | View |
| 143 | CEPES | CARMEN COMOS | View |
| 144 | BARCLAYS | MARK MERSON | View |
| 145 | COCETA | JUAN ANTONIO PEDRENO FRUTOS | View |
| 146 | CNC | ANTOINE BRACCHI | View |
| 147 | FOUNDATION FOR THE COOPERATIVE DEVELOPMENT | CARMEN SUAREZ GALEANO | View |
| 148 | COOPEBERCHMANS | CLAUDIA BELEN VALENCIA CASTANO | View |
| 149 | MAZARS | PATRICK DE CAMBOURG | View |
| 150 | LONDON SOCIETY OF CHARTERED ACCOUNTANTS | STEVEN BRICE | View |
| 151 | INSTITUTE OF CHARTERED ACCOUNTANTS IN IRELAND | ANNE SYKES | View |
| 152 | RISHI ALBERT | View | |
| 153 | GNC | JEAN-CLAUDE DETILLEUX | View |
| 154 | VENCEDOR | CLEMENTE JAIMES | View |
| 155 | CUDECOOP | DANILO GUTIERREZ | View |
| 156 | FOODSTUFFS (SOUTH ISLAND) LTD | C. N. KNOWLES | View |
| 157 | COOPERATIVA DE AHORRO Y CREDITO JESUS NAZARENO LTD | MIGUEL CIRBIAN GUTIERREZ | View |
| 158 | YASUHITO FUKUDA | View | |
| 159 | LIFE INSURANCE ASSOCIATION OF JAPAN | KOJI HANAOKA | View |
| 160 | MERCER HUMAN RESOURCE CONSULTING | ETHAN E. KRA | View |
| 161 | SYNGENTA INTERNATIONAL AG | JAMES HALLIWELL | View |
| 162 | BDO GLOBAL COORDINATION B.V. | HELEN THOMSON | View |
| 163 | HSBC HOLDINGS PLC | DOUGLAS J. FLINT | View |
| 164 | CSCPA | HAL MANOIAN | View |
| 165 | FLETCHER BUILDING LIMITED | JOHN HAMES | View |
| 166 | COOP DE FRANCE | PHILIPPE MANGIN | View |
| 167 | ING GROUP | HANS H. VAN BARNEVELD | View |
| 168 | SOCIETE GENERALE | FREDERIC OUDEA | View |
| 169 | LA ROCHE LTD | F. HOFFMAN | View |
| 170 | STAGECOACH GROUP PLC | ROSS PATERSON | View |
| 171 | IASRC OF KASB | CHUNG-WOO SUH | View |
| 172 | INSTITUTE OF CHARTERED ACCOUNTANTS OF ZIMBABWE | F. MANGOTA | View |
| 173 | ROYAL BANK OF SCOTLAND GROUP | R. KAPOOR | View |
| 174 | STANDARD BANK GROUP | MARNA ROETS | View |
| 175 | CIMA | NICK TOPAZIO | View |
| 176 | ANGLO AMERICAN PLC | JULIET WALL | View |
| 177 | NUWPC IN BULGARIA | STILIAN BALASOPULOV | View |
| 178 | RWE | KLAUS STURANY | View |
| 179 | THE HUNDRED GROUP | KEN LEVER | View |
| 180 | ZAMBIA INSTITUTE OF CHARTERED ACCOUNTANTS | View | |
| 181 | HOLCIM GROUP SUPPORT | CHRISTOPH HALLER | View |
| 182 | UNILEVER PLC | H. VARLEY | View |
| 183 | INDUSTRIE-HOLDING | PETER BAUMGARTNER | View |
| 184 | BRITISH AMERICAN TOBACCO | D. C. POTTER | View |
| 185 | SWEDISH ENTERPRISE ACCOUNTING GROUP | CARL-GUSTAF BUREN | View |
| 186 | FRENCH SOCIETY OF FINANCIAL ANALYSTS | FRANCK CEDDAHA | View |
| 187 | FIRSTRAND BANK | J. B. VAN WYK | View |
| 188 | JAPANESE INSTITUTE OF CPAS | SATOSHI KOMIYAMA | View |
| 189 | CONFECOOP BOYACA | OSCAR OLARTE AMADO | View |
| 190 | INSTITUTE OF CPAS IN IRELAND | DECLAN NESTOR | View |
| 191 | INSTITUTE OF CHARTERED ACCOUNTANTS IN AUSTRALIA | CLAIRE LOCKE | View |
| 192 | AISAM | LIEVE LOWET | View |
| 193 | NOVARTIS INTERNATIONAL AG | M. B. CHEETHAM | View |
| 194 | AUSTRALIAN INSTITUTE OF COMPANY DIRECTORS | RALPH EVANS | View |
| 195 | COODONTOLOGOS | MARITZA GUERRERO ROMERO | View |
| 196 | NESTLE S.A. | H. WIRZ | View |
| 197 |
SWISS INST OF CERT ACCOUNTANTS |
THOMAS STENZ | View |
| 198 | INSTITUTE OF CHARTERED ACCOUNTANTS OF SCOTLAND | JAMES E. BARBOUR | View |