Online Comment Letters

Project: 1204-001 - Business Combinations-a replacement of FASB St. 141

Reference Number: 1204-001

Business Combinations-a replacement of FASB St. 141

Pages:
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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 CO. 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 YOUNG GLOBAL LIMITED View
124 COOPERATIVES EUROPE View
125 CONFEDERATION OF DANISH INDUSTRIES TINE ROED View
126 ACTEO MEDEF 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 ECON 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 TAX CONSULTANTS THOMAS STENZ View
198 INSTITUTE OF CHARTERED ACCOUNTANTS OF SCOTLAND JAMES E. BARBOUR View
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