Project:
Reference Number: 1630-100
Preliminary Views on Financial Statement Presentation
Reference Number: 1630-100
Preliminary Views on Financial Statement Presentation
| Letter | Affiliation | Submitted By: | |
|---|---|---|---|
| 1 | SELVIDA NAIKEN | View | |
| 2 | CA MANISH IYER | View | |
| 3 | CHRIS GOTSCH | View | |
| 4 | SHERMAN L. ROSENFIELD | View | |
| 5 | FLETCHER BUILDING LIMITED | KATE JORGENSEN | View |
| 6 | JOSEPH F. EL-ASHKAR | View | |
| 7 | LESLIE REED | View | |
| 8 | FIDELITY LIFE ASSURANCE COMPANY LIMITED | JOHN SMITH | View |
| 9 | FINANCIAL EXECUTIVES INTERNATIONAL/CCR | ARNOLD C. HANISH | View |
| 9A | FINANCIAL EXECUTIVES INTERNATIONAL/CCR | ARNOLD C. HANISH | View |
| 9B | FINANCIAL EXECUTIVES INTERNATIONAL/CPC | WILLIAM KOCH | View |
| 10 | RIAZ AHMAD AND COMPANY | MUDDASSAR MEHMOOD | View |
| 11 | PATHWAYS PR | LIANABEL OLIVER | View |
| 12 | WASHINGTON SOCIETY OF CPAS | LAURA LINDAL | View |
| 13 | J. JONES | View | |
| 14 | ACCOUNTING STANDARDS BOARD | IAN MACKINTOSH | View |
| 15 | EXECUTIVE EDUCATION, INC. | JOHN L. DALY | View |
| 16 | MIND THE GAAP, LLC | SCOTT A. EHRLICH | View |
| 17 | OHIO SOCIETY OF CPAS | PHILLIP L. WILSON | View |
| 18 | DANIEL TINKELMANN | View | |
| 19 | SAM LAMM | View | |
| 20 | PILGRIM BANK | BRENT W. WOODRUFF | View |
| 21 | UNIVERSITY OF CAMBRIDGE | RICHARD BARKER | View |
| 22 | UNION OF LISTED COMPANIES, ATHENS GREECE | View | |
| 23 | INSTITUTE OF MANAGEMENT ACCOUNTANTS/FRC | MICK HOMAN | View |
| 24 | DAVID HEY-CUNNINGHAM | View | |
| 25 | INTEL CORPORATION | JAMES CAMPBELL | View |
| 26 | NEW SOUTH WALES TREASURY | ROBERT WILLIAMS | View |
| 27 | AUSTRALASIAN COUNCIL OF AUDITORS-GENERAL | SIMON O'NEILL | View |
| 28 | NEW ZEALAND INSTITUTE OF CHARTERED ACCOUNTANTS | JOANNA PERRY | View |
| 29 | ACCOUNTING STANDARDS BOARD | ERNA SWART | View |
| 30 | ANZ | SHANE BUGGLE | View |
| 31 | CHARITY COMMISSION | NIGEL DAVIES | View |
| 32 | DUTCH ACCOUNTING STANDARDS BOARD | HANS DE MUNNIK | View |
| 33 | EUROPEAN INVESTMENT BANK | HARRY SEERDEN | View |
| 34 | EUROPEAN COMMITTEE OF CBSO | MANUEL ORTEGA | View |
| 35 | BILL JAMIESON | View | |
| 36 | ROCHE GROUP | F. HOFFMANN-LA ROCHE | View |
| 37 | GROUP OF 100 | TONY REEVES | View |
| 38 | ROBINS SCHOOL OF BUSINESS | BRIAN C. ALAS | View |
| 39 | TERESA P. GORDON | View | |
| 40 | PETER KEET | View | |
| 41 | GERMAN ACCOUNTING STANDARDS BOARD | LIESEL KNORR | View |
| 42 | BASWARE CORPORATION | JUHA HEISKANEN | View |
| 43 | RISK MANAGEMENT ASSOCIATION | MARK ZMIEWSKI | View |
| 44 | VODAFONE GROUP SERVICES LIMITED | PAUL STEPHENSON | View |
| 45 | BRITISH ACCOUNTING ASSOCIATION/FARSIG | MICHAEL JONES | View |
| 46 | BUSINESSEUROPE | MAGALI JANSON | View |
| 47 | CATHERINE LUKASZEWICZ | View | |
| 48 | ROBERT A. HOWELL | View | |
| 49 | AARON M. CUNNINGHAM | View | |
| 50 | SHELL INTERNATIONAL B.V. | PAUL MORSHUIS | View |
| 51 | AUSTRALIAN INSTITUTE OF COMPANY DIRECTORS | JOHN H.C. COLVIN | View |
| 52 | DEUTSCHE TELEKOM AG | MICHAEL BRUCKS | View |
| 53 | BRITISH AMERICAN TOBACCO | C. E. STEYN | View |
| 54 | E.ON AG | STEFFEN SCHNABEL | View |
| 55 | CERTIFIED GENERAL ACCOUNTANTS ASSOCIATION OF CANADA | ROCK LEFEBVRE | View |
| 56 | COMMITTEE OF EUROPEAN BANKING SUPERVISORS | KERSTIN AF JOCHNICK | View |
| 57 | BAYER AG | ROLF FUNK | View |
| 58 | HOTARAC | D. W. CHALLEN | View |
| 59 | BANKEN VERBAND | DIRK JAGER | View |
| 60 | VMEBF | FRANK REUTHER | View |
| 61 | EUROPEAN BANKING FEDERATION | GUIDO RAVOET | View |
| 62 | CNC | JEAN-FRANCOIS LEPETIT | View |
| 63 |
DELOITTE |
View | |
| 63A | DELOITTE TOUCHE TOHMATSU | KEN WILD | View |
| 64 | TELEPHONE AND DATA SYSTEMS, INC. | DOUGLAS D. SHUMA | View |
| 65 | ARNOLD J. PAHLER | View | |
| 66 | WILLIAM MCGOVERN | View | |
| 67 | FIRSTENERGY | HARVEY L. WAGNER | View |
| 68 | JOHN KOSTOLANSKY | View | |
| 69 | URS CORPORATION | REED N. BRIMHALL | View |
| 70 | ASSOCIATION OF CHARTERED CERTIFIED ACCOUNTANTS | RICHARD MARTIN | View |
| 71 | NURNBERGER | MARK HERMANN | View |
| 72 | PEYTO ENERGY TRUST | KATHY TURGEON | View |
| 73 | GABRIEL DONLEAVY | View | |
| 74 | INSTITUTE OF CHARTERED ACCOUNTANTS OF PAKISTAN | MUHAMMAD ASIF IQBAL | View |
| 74A | INSTITUTE OF CHARTERED ACCOUNTANTS OF PAKISTAN | MUHAMMAD ASIF IQBAL | View |
| 75 | EUROPEAN SAVINGS BANKS GROUP | CHRIS DE NOOSE | View |
| 76 | POLISH ACCOUNTING STANDARDS COMMITTEE | JOANNA DADACZ | View |
| 77 | EDISON ELECTRIC INSTITUTE | DAVID K. OWENS | View |
| 78 | GRANT THORNTON INTERNATIONAL LIMITED/GRANT THORNTON LLP | KENNETH C. SHARP | View |
| 79 | SECURITY ANALYSTS ASSOCIATION OF JAPAN | KEIKO KITAMURA | View |
| 80 | CANADIAN ACCOUNTING STANDARDS BOARD/UAC | View | |
| 80A | ACCOUNTING STANDARDS BOARD- CANADA | View | |
| 80B | ACCOUNTING STANDARDS BOARD- CANADA, STAFF | View | |
| 81 | AMERICAN COUNCIL OF LIFE INSURERS | MICHAEL M. MONAHAN | View |
| 82 | INTERNATIONAL BUSINESS MACHINES CORPORATION | GREGG L. NELSON | View |
| 83 | FINANCIAL ACCOUNTING STANDARDS COMMITTEE | CONRAD C. CHANG | View |
| 84 | GROUP OF JAPANESE COMPANIES | View | |
| 85 | DESJARDINS GROUP | LINDA LABBE | View |
| 86 | COMMONWEALTH BANK OF AUSTRALIA | MICHAEL VENTER | View |
| 87 | JAPANESE INSTITUTE OF CPAS | KIYOSHI ICHIMURA | View |
| 88 | TELSTRA | DAVID ANDERSON | View |
| 89 | AUSTRALIAN BANKERS ASSOCIATION INC. | DAVID BELL | View |
| 90 | P.A. PIETERSE VAN WIJCK | View | |
| 91 | D. V. RAMANA | View | |
| 92 | LIFE INSURANCE ASSOCIATION OF JAPAN | View | |
| 93 |
INVESTMENT |
LYNDA MAYNARD | View |
| 94 | ZENTRALER KREDITAUSSCHUSS | GERHARD HOFMANN | View |