Online Comment Letters

Project:

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 RUTTENBERG, LLP 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 COMPANY 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 ZUKIN 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 PHELPS 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 TOUCHE LLP 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 YOUNG LLP 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