Online Comment Letters

Project: 1510-100 - Disclosures about Derivative Instruments and Hedging Activities-an amendment of FASB Statement No. 1...

Reference Number: 1510-100

Disclosures about Derivative Instruments and Hedging Activities-an amendment of FASB Statement No. 133

Letter Affiliation Submitted By:
1 WILLIAM BLAIR SANTOS ALLEN View
2 NACCARATO ASSOCIATES OWEN NACCARATO View
3 JOSEPH S. MARESCA View
4 CARNIVAL CORPORATION PLC LARRY FREEDMAN View
5 UNIONBANCAL CORPORATION JACQUELINE BEAN View
6 NEW YORK STATE BANKING DEPARTMENT JOHN MCENERNEY View
7 STANDARD POOR''S RATINGS SERVICES NERI BUKSPAN View
8 THE HARTFORD FINANCIAL SERVICES GROUP, INC. ROBERT J. PRICE View
9 NATIONAL CITY CORPORATION JEFFREY D. KELLY View
10 KPMG LLP View
11 MERRILL LYNCH DAVID MOSER View
12 TEXAS SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS SANDRA K. JOHNIGAN View
13 SHELL INTERNATIONAL B.V. BOB DEERE View
14 FOREST CITY ENTERPRISES BETSY LINK View
15 UBS AG JOHN GALLAGHER View
16 NYSSCPA THOMAS E. RILEY View
17 JPMORGAN CHASE CO. SHANNON S. WARREN View
18 WACHOVIA CORPORATION PETER M. CARLSON View
19 NORTEL NETWORKS, INC. PAUL W. KARR View
20 ERNST YOUNG LLP View
21 SNL FINANCIAL REBECCA A. ADAMS View
22 EDISON ELECTRIC INSTITUTE DAVID K. OWENS View
23 RELIANT ENERGY, INC. DONNA A. HENDERSON View
24 GRANT THORNTON LLP View
25 AMERICAN BANKERS ASSOCIATION DONNA J. FISHER View
26 NIKE BERNARD F. PLISKA View
27 KOCH INDUSTRIES, INC. RICHARD DINKEL View
28 THE CLEARING HOUSE ASSOCIATION, L.L.C. JEFFREY P. NEUBERT View
29 WESLEY K. UNDERWOOD View
30 MICROSOFT CORPORATION BOB LAUX View
31 MORGAN STANLEY GREG SIGRIST View
32 US BANCORP TERRANCE R. DOLAN View
33 PPG INDUSTRIES, INC. WILLIAM H. HERNANDEZ View
34 CREDIT SUISSE GROUP RUDOLF BLESS View
35 EASTMAN KODAK COMPANY ERIC SAMUELS View
36 PRICEWATERHOUSECOOPERS LLP View
37 GENWORTH FINANCIAL SCOTT R. LINDQUIST View
38 DELOITTE TOUCHE LLP View
39 CHATHAM FINANCIAL CORPORATION RYAN BERGSTROM View
40 MORTGAGE BANKERS ASSOCIATION JONATHAN L. KEMPNER View
41 INTEL CORPORATION LESLIE CULBERTSON View
42 CONSTELLATION ENERGY REESE K. FEUERMAN View
43 ALLSTATE CORPORATION SAMUEL H. PILCH View
44 INTERNATIONAL SWAPS AND DERIVATIVES ASSOCIATION, INC. LAURIN SMITH View
45 ILLINOIS CPA SOCIETY/APC LEONARD C. SOFFER View
46 METLIFE, INC. SANDRA J. PETERS View
47 ACLI/GNAIE JAMES F. RENZ View
48 AMERICAN INTERNATIONAL GROUP, INC. ANTHONY VALOROSO View
49 INVESTORS TECHNICAL ADVISORY COMMITTEE JEFF MAHONEY View
50 WELLS FARGO COMPANY RICHARD D. LEVY View
51 GOLDMAN SACHS GROUP, INC. MATTHEW L. SCHROEDER View
52 MCDONALD''S CORPORATION DAVID M. POJMAN View
53 INSTITUTE OF MANAGEMENT ACCOUNTANTS/FRC PASCAL DESROCHES View
54 EMERSON RICHARD J. SCHLUETER View
55 CITIGROUP ROBERT TRAFICANTI View
56 COUNTRYWIDE FINANCIAL CORPORATION ANNE MCCALLION View
57 BDO SEIDMAN, LLP View
58 MCGLADREY PULLEN, LLP View
59 BANK OF AMERICA RANDY J. SHEARER View
60 HEDGE TRACKERS, LLC HELEN KANE View
61 ALLIANZ LIFE INSURANCE COMPANY OF NORTH AMERICA JILL PATERSON View
62 AICPA/ACSEC BENJAMIN S. NEUHAUSEN View
63 CORNING INC. JANE POULIN View