Project: 1590-100 - Accounting for Hedging Activities-an amendment of FASB Statement No. 133
Reference Number: 1590-100
Accounting for Hedging Activities-an amendment of FASB Statement No. 133
Reference Number: 1590-100
Accounting for Hedging Activities-an amendment of FASB Statement No. 133
| Letter | Affiliation | Submitted By: | |
|---|---|---|---|
| 1 | NORTH CAROLINA STATE BOARD OF CPA EXAMINERS | ARTHUR M. WINSTEAD, JR. | View |
| 2 | JAMES A. DWANE | View | |
| 3 | INVESTORS TECHNICAL ADVISORY COMMITTEE | ELIZABETH F. MOONEY | View |
| 4 | CAPITAL TRUST, INC. | GEOFFREY G. JERVIS | View |
| 5 | LNR PROPERTY HOLDINGS, LTD. | RINA PANIRY | View |
| 6 | NEW YORK STATE BANKING DEPARTMENT | JOHN MCENERNEY | View |
| 7 | OHIO SOCIETY OF CPAS/AAC | PHILLIP L. WILSON | View |
| 8 | NORTEL NETWORKS CORPORATION | PAUL W. KARR | View |
| 9 |
BOSTON PRIVATE BANK |
GEORGE G. SCHWARTZ | View |
| 10 | DANVERS BANCORP, INC. | L. MARK PANELLA | View |
| 11 | CENLAR FSB | CHRISTOPHER J. HEISE | View |
| 12 | CHATHAM FINANCIAL | CLARK MAXWELL | View |
| 13 | EQUITY RESIDENTIAL | MARK J. PARRELL | View |
| 14 | WESTERN UNION COMPANY | AMINTORE T.X. SCHENKEL | View |
| 15 | PULASKI BANK | RAMSEY K. HAMADI | View |
| 16 | ASSOCIATED BANK | CONNIE YEE | View |
| 17 | COLGATE-PALMOLIVE COMPANY | STEPHEN C. PATRICK | View |
| 18 | ATLANTIC CAPITAL ADVISORS LLC | KENNETH A. STEELE | View |
| 19 | TD BANK FINANCIAL GROUP | KELVIN VI LUAN TRAN | View |
| 20 | BANK HAPOALIM B.M. | LEVY OFER | View |
| 21 | INTERNATIONAL SWAPS AND DERIVATIVES ASSOCIATION, INC. | LAURIN SMITH | View |
| 22 |
B |
DEREK BEITZEL | View |
| 23 | UNIONBANCAL CORPORATION | ELIZABETH M. PESCH | View |
| 24 | NYSSCPA | SHARON SABBA FIERSTEIN | View |
| 25 | CARGILL, INC. | GALEN G. JOHNSON | View |
| 26 | ASSOCIATION FOR FINANCIAL PROFESSIONALS | JUNE M. JOHNSON | View |
| 27 | NATIONAL CITY CORPORATION | SUSAN M. KINSEY | View |
| 28 | VORNADO REALTY TRUST | MATTHEW IOCCO | View |
| 29 | INSTITUTE OF MANAGEMENT ACCOUNTANTS/FRC | MICK HOMAN | View |
| 30 | FOREST CITY ENTERPRISES, INC. | CHARLES D. OBERT | View |
| 31 | STATE STREET CORPORATION | JAMES J. MALERBA | View |
| 32 | DELL INC. | THOMAS W. SWEET | View |
| 33 | GOOGLE INC. | MARK FUCHS | View |
| 34 | ZIONS BANCORPORATION | DOYLE L. ARNOLD | View |
| 35 | SPIRIT FINANCE CORPORATION | CATHERINE LONG | View |
| 36 |
JP MORGAN CHASE |
SHANNON S. WARREN | View |
| 37 | PROGRESS ENERGY, INC. | JEFFREY M. STONE | View |
| 38 | AIR PRODUCTS AND CHEMICALS, INC. | PAUL E. HUCK | View |
| 39 | KPMG LLP | View | |
| 40 | PFIZER, INC. | LORETTA V. CANGIALOSI | View |
| 41 | KEYCORP | CHARLES L. MAIMBOURG | View |
| 42 | STANLEY WORKS | DONALD ALLAN | View |
| 43 | PPL CORPORATION | MATT SIMMONS | View |
| 44 | 12 FEDERAL HOME LOAN BANKS | J. DANIEL COUNCE | View |
| 45 | NATIONWIDE INSURANCE | MARTHA L. FRYE | View |
| 46 | BRISTOL-MYERS SQUIBB COMPANY | HENRY HUSEBY | View |
| 47 | NORTHERN TRUST CORPORATION | STEVEN L. FRADKIN | View |
| 48 | NATIONAL ASSOCIATION OF REAL ESTATE INV. TRUSTS | GEORGE L. YUNGMANN | View |
| 49 | EDISON ELECTRIC INSTITUTE | DAVID K. OWENS | View |
| 50 | THE HARTFORD FINANCIAL SERVICES GROUP, INC. | BETH A. BOMBARA | View |
| 51 | BANK OF NEW YORK MELLON, INC. | ROSS BROWN | View |
| 52 | MORGAN STANLEY | GREG SIGRIST | View |
| 53 | METLIFE, INC. | JOSEPH J. PROCHASKA, JR. | View |
| 54 | FANNIE MAE | GREGORY N. RAMSEY | View |
| 55 | GOLDMAN SACHS | TIMOTHY J. BRIDGES | View |
| 56 | CITIZENS FINANCIAL GROUP, INC. | JAMES B. FITZGERALD | View |
| 57 | MORTGAGE BANKERS ASSOCIATION | KIERAN P. QUINN | View |
| 58 |
MERCK |
JOHN CANAN | View |
| 59 | INTERNATIONAL BUSINESS MACHINES CORP. | RICHARD J. CARROLL | View |
| 60 |
MCGLADREY |
View | |
| 61 |
BB |
HENRY R. STURKIE, III | View |
| 62 | CARDINAL HEALTH, INC. | MATTHEW BLAKE | View |
| 63 |
KAWALLER |
IRA G. KAWALLER | View |
| 64 | WACHOVIA CORPORATION | PETER M. CARLSON | View |
| 65 | ILLINOIS CPA SOCIETY/APC | JOHN A. HEPP | View |
| 66 | TEXAS SOCIETY OF CPAS | MELISSA FRAZIER | View |
| 67 | MANULIFE FINANCIAL | MICHAEL FRENCH | View |
| 68 | CFA INSTITUTE/CDPC | KURT N. SCHACHT | View |
| 69 | PEPSI BOTTLING GROUP, INC. | THOMAS M. LARDIERI | View |
| 70 | CAMDEN PROPERTY TRUST | MICHAEL P. GALLAGHER | View |
| 71 | AMERICAN COUNCIL OF LIFE INSURERS | MICHAEL M. MONAHAN | View |
| 72 | GRANT THORNTON LLP | View | |
| 73 | ABBOTT | GREG W. LINDER | View |
| 74 | DOMINION RESOURCES, INC. | ASHWINI SAWHNEY | View |
| 75 | HIGHWOODS PROPERTIES, INC. | TERRY L. STEVENS | View |
| 76 | UBS AG | RALPH ODERMATT | View |
| 77 | INDEPENDENT BANK CORP. | BARRY H. JENSEN | View |
| 78 | AICPA/PCPS/TIC | STEPHEN BODINE | View |
| 79 | CAPITAL ONE FINANCIAL CORPORATION | GARY L. PERLIN | View |
| 80 | KIMCO REALTY CORPORATION | PAUL T. WESTBROOK | View |
| 81 | GENWORTH FINANCIAL | AMY R. CORBIN | View |
| 82 | TRW AUTOMOTIVE HOLDINGS CORPORATION | TAMMY MITCHELL | View |
| 83 |
WELLS FARGO |
RICHARD D. LEVY | View |
| 84 | GENERAL ELECTRIC COMPANY | JAMIE S. MILLER | View |
| 85 | REVAL.COM, INC. | JIRO OKOCHI | View |
| 86 | FREDDIE MAC | DAVID B. KELLERMANN | View |
| 87 | FIRSTENERGY CORP. | HARVEY L. WAGNER | View |
| 88 | CAMPBELL SOUP COMPANY | MICHAEL KELLY | View |
| 89 | DCT INDUSTRIAL TRUST INC. | STUART BROWN | View |
| 90 |
PG |
STEPHEN J. CAIRNS | View |
| 91 |
JOHNSON |
STEPHEN J. COSGROVE | View |
| 92 | UNITED TECHNOLOGIES CORPORATION | MARGARET M. SMYTH | View |
| 93 | FORD MOTOR COMPANY | SUSAN CALLAHAN | View |
| 94 |
DELOITTE |
View | |
| 95 | BNSF RAILWAY COMPANY | JULIE A. PIGGOTT | View |
| 96 | AMERICAN GAS ASSOCIATION | ROY R. CENTRELLA | View |
| 97 | AGRIBANK, FCB | JACK MULLEN | View |
| 98 | REGIONS FINANCIAL CORPORATION | BRAD KIMBROUGH | View |
| 99 | CITIGROUP, INC. | ROBERT TRAFICANTI | View |
| 100 | TOYOTA MOTOR CREDIT CORPORATION | THOMAS A. KIEL | View |