Project:
Reference Number: 1550-100
Financial Instruments with Characteristics of Equity
Reference Number: 1550-100
Financial Instruments with Characteristics of Equity
| Letter | Affiliation | Submitted By: | |
|---|---|---|---|
| 1 | MGHOLDINGS/SIP | MICHAEL A. GUMPORT | View |
| 1A | MGHOLDINGS/SIP | MICHAEL A. GUMPORT | View |
| 2 | ANTHONY DESTEFANO | View | |
| 3 | UNIVERSITAT HOHENHEIM | DIRK HACHMEISTER | View |
| 4 | FITCH RATINGS | DINA M. MAHER | View |
| 5 | NORTH CAROLINA STATE BOARD OF CPA EXAMINERS | ARTHUR M. WINSTEAD, JR. | View |
| 6 | AMERICAN COUNCIL OF LIFE INSURERS | MICHAEL M. MONAHAN | View |
| 7 | OHIO SOCIETY OF CPAS | GLENN ROBERTS | View |
| 8 | PRIVATE COMPANY FINANCIAL REPORTING COMMITTEE | JUDITH H. O'DELL | View |
| 9 |
GERMAN COOPERATIVE |
MULTIPLE SIGNATURES | View |
| 10 | COMPENSATION VALUATION INC. | RICK ANTLE | View |
| 11 | DR. JOSEPH S. MARESCA | View | |
| 12 | EDWARD W. TROTT | View | |
| 13 |
INSTITUTE OF CHARTERED ACCOUNTANTS IN ENGLAND |
DESMOND WRIGHT | View |
| 14 | AMERICAN ACCOUNTING ASSOCIATION | PATRICK E. HOPKINS | View |
| 15 | WISCONSIN FEDERATION OF COOPERATIVES | WILLIAM OEMICHEN | View |
| 16 | FINANCIAL REPORTING ADVISORS, LLC | View | |
| 17 | INTERNATIONAL CO-OPERATIVE ALLIANCE | IVANO BARBERINI | View |
| 18 |
EDUCATIONAL |
JOHN D. ORLANDO | View |
| 19 | ACCOUNTING STANDARDS BOARD OF JAPAN | TAKEHIRO ARAI | View |
| 20 | HANOVER CONSUMER COOPERATIVE SOCIETY | DONALD M. KREIS | View |
| 21 | FLORIDA INSTITUTE OF CPAS/APASC | YANICK J. MICHEL | View |
| 22 | COMMUNITY FOOD CO-OP | DANA HUSCHLE | View |
| 23 | UNIFIED GROCERS, INC. | RICHARD J. MARTIN | View |
| 24 | EUROPEAN ASSOCIATION OF COOPERATIVE BANKS | CHRISTOPHER PLEISTER | View |
| 25 | JUST FOOD:NORTHFIELD COMMUNITY CO-OP | ELIZABETH O. HUTCHINS | View |
| 26 | UBS AG | RALPH ODERMATT | View |
| 27 | EQUAL EXCHANGE, INC. | BRIAN ALBERT | View |
| 28 | NYSSCPA | DAVID A. LIFSON | View |
| 29 | NATIONAL RURAL UTILITIES COOPERATIVE FINANCE CORP. | THOMAS E. KANDEL | View |
| 30 | NATIONAL COOPERATIVE GROCERS ASSOCIATION | STEPHEN WOLFE | View |
| 31 | NATIONAL COOPERATIVE BUSINESS ASSOCIATION | PAUL HAZEN | View |
| 32 | NORTEL NETWORKS CORPORATION | PAUL W. KARR | View |
| 33 | KPMG LLP | View | |
| 34 | FEDERAL HOME LOAN BANKS | J. DANIEL COUNCE | View |
| 35 | COOPERATIVES EUROPE | AGNES MATHIS | View |
| 36 | AMERICAN ACCOUNTING ASSOCIATION/FASC | ROBERT H. COLSON | View |
| 37 | CROPP COOPERATIVE | MICHAEL BEDESSEM | View |
| 38 | NATIONAL SOCIETY OF ACCOUNTANTS FOR COOPERATIVES | GREGORY O. TAYLOR | View |
| 39 | PETER KIEWIT SONS'', INC. | MICHAEL J. PIECHOSKI | View |
| 40 | NATIONAL RURAL ELECTRIC COOPERATIVE ASSOCIATION | RUSSELL D. WASSON | View |
| 41 | AICPA/ACSEC | BENJAMIN S. NEUHAUSEN | View |
| 42 | THE FOOD CO-OP | SALLY LOVELL | View |
| 43 | NATIONAL VENTURE CAPITAL ASSOCIATION | MARK G. HEESEN | View |
| 44 | PRICEWATERHOUSECOOPERS LLP | View | |
| 45 | FANNIE MAE | GREGORY N. RAMSEY | View |
| 46 |
DELOITTE |
View | |
| 47 | GRANT THORNTON LLP | View | |
| 48 | MICROSOFT CORPORATION | BOB LAUX | View |
| 49 | INTERNATIONAL SWAPS AND DERIVATIVES ASSOCIATION, INC. | LAURIN SMITH | View |
| 50 | WASHINGTON CREDIT UNION LEAGUE | SHARON HALL | View |
| 51 | REGIONS FINANCIAL CORPORATION | BRAD KIMBROUGH | View |
| 52 | ILLINOIS CPA SOCIETY | JOHN A. HEPP | View |
| 53 | ASHLAND FOOD COOPERATIVE | CHRISTINA M. OLIVER | View |
| 54 | ASSOCIATED WHOLESALE GROCERS, INC. | ROBERT Z. WALKER | View |
| 55 |
FREUDENBERG |
FRANK REUTHER | View |
| 56 |
ERNST |
View | |
| 57 | WORLD BANK | VINCENZO LAVIA | View |
| 58 | CREDIT SUISSE GROUP | View | |
| 59 | BDO SEIDMAN, LLP | View | |
| 60 | VALLEY NATURAL FOODS | SUSAN MCGAUGHEY | View |
| 61 | AICPA/PCPS/TIC | STEPHEN BODINE | View |
| 62 | INSTITUTE OF MANAGEMENT ACCOUNTANTS/FRC | PASCAL DESROCHES | View |
| 63 | FIDELITY INTERNATIONAL LIMITED | DEBORAH SPEIGHT | View |
| 64 | GERMAN ACCOUNTING STANDARDS BOARD | LIESEL KNORR | View |
| 65 | GOLDMAN SACHS GROUP, INC. | MATTHEW L. SCHROEDER | View |
| 66 | INVESTORS TECHNICAL ADVISORY COMMITTEE | JEFF MAHONEY | View |