Project:
Reference Number: 1520-100
Valuation Guidance for Financial Reporting
Reference Number: 1520-100
Valuation Guidance for Financial Reporting
| Letter | Affiliation | Submitted By: | |
|---|---|---|---|
| 1 | WEISER LLP | JAMES M. SAUSMER | View |
| 2 | STEPHEN E. COHEN | View | |
| 3 | ROSANNA O'GUYNN | View | |
| 4 | CORPORATE VALUE PARTNERS, INC. | RONALD D. DIMATTIA | View |
| 5 | ROLAND VERHILLE | View | |
| 6 | INTERNATIONAL VALUATION STANDARDS COMMITTEE | JOSEPH J. VELLA | View |
| 7 | CANADIAN INSTITUTE OF CHARTERED BUSINESS VALUATORS | CARL MERTON | View |
| 8 | AICPA/PCPS/TIC/BIEC/BVC | DANIEL NOLL | View |
| 9 | NAVY FEDERAL CREDIT UNION | CUTLER DAWSON | View |
| 10 | CFMA | JERRY T. HENDERSON, JR. | View |
| 11 |
EISMAN, ZUCKER, KLEIN |
CIRO V. CUONO | View |
| 12 | MATTHEW RICHARD | View | |
| 13 | IOWA CREDIT UNION LEAGUE | ANNE L. WHATLEY | View |
| 14 | VALUATION RESEARCH CORPORATION | GREGORY A. BARBER | View |
| 15 | PELLA CORPORATION | SAM IOGHA | View |
| 16 | PPG INDUSTRIES, INC. | WILLIAM H. HERNANDEZ | View |
| 17 | NATIONAL ASSOCIATION OF STATE BOARDS OF ACCOUNTANCY | WESLEY P. JOHNSON | View |
| 18 | NACVA | MARK A. HANSON | View |
| 19 | BDO SEIDMAN, LLP | View | |
| 20 | TEXAS SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS | PAUL FRENCH | View |
| 21 | ANALYTICAL VALUE LLC | WILLIAM H. BLACK | View |
| 22 | LARRY SMITH | View | |
| 23 | GOLDMAN SACHS | MATT L. SCHROEDER | View |
| 24 | CREDIT UNION NATIONAL ASSOCIATION | CATHERINE A. ORR | View |
| 25 | AMERICAN COUNCIL OF LIFE INSURERS | PAUL S. GRAHAM III | View |
| 26 | BP P.L.C. | MICHAEL STARKIE | View |
| 27 | AMERICAN APPRAISAL ASSOCIATES | GERALD J. MEHM | View |
| 28 | ALFRED M. KING | View | |
| 29 | ACTUARIAL STANDARDS BOARD | HENRY SEIGEL | View |
| 30 | AMERICAN SOCIETY OF APPRAISERS | J. MICHAEL HILL, JR. | View |
| 31 |
WELLS FARGO |
RICHARD D. LEVY | View |
| 32 | CONFERENCE OF STATE BANK SUPERVISORS | NEIL MILNER | View |
| 33 | UBS AG | JOHN GALLAGHER | View |
| 34 | CIEBA | WILLIAM F. QUINN | View |
| 35 | NCREIF | DOUGLAS M. POUTASSE | View |
| 36 | INTERACTIVE DATA PRICING AND REFERENCE DATA, INC. | RICHARD KOENITZER | View |
| 37 | AMERICAN INSTITUTE OF MINERALS APPRAISERS | TREVOR R. ELLIS | View |
| 37A | TREVOR R. ELLIS | View | |
| 38 | GEORGIA CREDIT UNION LEAGUE | RICHARD ELLIS | View |
| 39 | NATIONAL ASSOCIATION OF FEDERAL CREDIT UNIONS | FRED R. BECKER, JR. | View |
| 40 | INVESTMENT COMPANY INSTITUTE | GREGORY M. SMITH | View |
| 41 | SARAH K. NELSON | View | |
| 42 |
HOULIHAN LOKEY HOWARD |
MARC ASBRA | View |
| 43 | THE APPRAISAL FOUNDATION | ARTHUR CLAPP | View |
| 44 | MICROSOFT CORPORATION | BOB LAUX | View |
| 45 | INTERNATIONAL SWAPS AND DERIVATIVES ASSOCIATION | LAURIN SMITH | View |
| 46 | PRICEWATERHOUSECOOPERS LLP | View | |
| 47 | TORONTO VALUATION ACCORD | PHILIP SMITH | View |
| 48 | GRANT THORNTON LLP | View | |
| 49 | SILICON ECONOMICS, INC. | JOEL JAMESON | View |
| 50 | EMPIRE VALUATION CONSULTANTS, LLC | View | |
| 51 | FLORIDA INSTITUTE OF CPAS/APASC | KATHRYN M. MEANS | View |
| 52 | NATIONAL VENTURE CAPITAL ASSOCIATION | MARK G. HEESEN | View |
| 53 |
DUFF |
PAUL F. BARNES | View |
| 54 | UNITED STATES GOVERNMENT ACCOUNTABILITY OFFICE | DAVID M. WALKER | View |
| 55 | ILLINOIS CPA SOCIETY/APC | LEONARD C. SOFFER | View |
| 56 | DOUGLAS B. SILVER | View | |
| 57 | AMERICA''S COMMUNITY BANKERS | JODIE G. GOFF | View |
| 58 | FIRST DATA CORPORATION | JEFF BILLAT | View |
| 59 | INVESTORS TECHNICAL ADVISORY COMMITTEE | JEFF MAHONEY | View |
| 60 | NYSSCPA | THOMAS E. RILEY | View |
| 61 | COUNTRYWIDE FINANCIAL CORPORATION | ANNE MCCALLION | View |
| 62 |
DELOITTE |
View | |
| 63 | INTEL CORPORATION | LESLIE CULBERTSON | View |
| 64 | JAMES FELDMAN | View | |
| 65 | FINANCIAL ACCOUNTING THEORY/OMEGA COLLEGE | View | |
| 65A | FINANCIAL ACCOUNTING THEORY/OMEGA COLLEGE | View | |
| 65B | FINANCIAL ACCOUNTING THEORY/OMEGA COLLEGE | View | |
| 66 | APPRAISAL INSTITUTE | TERRY R. DUNKIN | View |
| 67 | INSTITUTE OF MANAGEMENT ACCOUNTANTS/FRC | PASCAL DESROCHES | View |
| 68 | PFIZER, INC. | LORETTA V. CANGIALOSI | View |
| 69 | IACVA | JAMES P. CATTY | View |
| 70 | CITIGROUP | ROBERT TRAFICANTI | View |
| 71 | HURON CONSULTING GROUP | JAMES F. DONDERO | View |
| 72 |
ERNST |
View | |
| 73 | FITCH RATINGS | BRIDGET GANDY | View |
| 74 | CREDIT SUISSE GROUP | RUDOLF BLESS | View |
| 75 | ALLSTATE CORPORATION | SAMUEL H. PILCH | View |
| 76 | KPMG LLP | View | |
| 77 | COMPTROLLER OF THE CURRENCY | ZANE D. BLACKBURN | View |
| 78 | MINISTRY OF FINANCE/BRITISH COLUMBIA | CHERYL WENEZENKI-YOLLAND | View |
| 79 | BECKMILL RESEARCH | WARREN D. MILLER | View |
| 80 | BOARD OF GOVERNORS OF THE FEDERAL RESERVE SYSTEM | CHARLES H. HOLM | View |
| 81 | GROUP OF NORTH AMERICAN INSURANCE ENTERPRISES | DOUGLAS WM. BARNERT | View |