Online Comment Letters

Project:

Reference Number: 1630-100

Preliminary Views on Financial Statement Presentation

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Letter Affiliation Submitted By:
95 SWEDISH ENTERPRISE ACCOUNTING GROUP CARL-GUSTAF BUREN View
96 ACCOUNTING STANDARDS BOARD OF JAPAN TAKEHIRO ARAI View
97 ERSTE GROUP MICHAEL SOCHSTL View
98 ROYAL DSM N.V. PETER A.M. SAMPERS View
99 ERNST YOUNG GLOBAL LIMITED View
100 NIPPON KEIDANREN View
101 CO-OPERATIVES UK PHIL HOLMES View
102 INSTITUT DER WIRTSCHAFTSPRUFER NORBERT BREKER View
103 CAISSE D EPARGNE ERIC FILLIAT View
104 KOREA ACCOUNTING STANDARDS BOARD CHUNGWOO SUH View
105 ASTRAZENECA PAUL KENYON View
106 FRENCH BANKING FEDERATION PIERRE DE LAUZUN View
107 QUOTED COMPANIES ALLIANCE JOHN PIERCE View
108 BRITISH BANKERS'' ASSOCIATION ADAM CULL View
109 PAUL KORNGIEBEL View
110 CORPORATE REPORTING USERS FORUM MARTIN AYRES View
110A CORPORATE REPORTING USERS FORUM PETER ELWIN View
110B ACRUF TANYA BRANWHITE View
111 CALIFORNIA PUBLIC EMPLOYEES'' RETIREMENT SYSTEM ERIC BAGGESEN View
112 REGIONS FINANCIAL CORPORATION BRAD KIMBROUGH View
113 ALCOA INC. TONY R. THENE View
114 KPMG IFRG LIMITED View
115 AMERICAN GAS ASSOCIATION ROY R. CENTRELLA View
116 ANDREW G. HODULIK View
117 CFA INSTITUTE/CDPC KURT N. SCHACHT View
118 LYNDA M. DENNIS View
119 UNITED STATES STEEL CORPORATION GRETCHEN R. HAGGERTY View
120 MCDONALD''S CORPORATION KEVIN M. OZAN View
121 LARK RESEARCH, INC. STEPHEN P. PERCOCO View
122 AMERICAN ACADEMY OF ACTUARIES/FRC ROWAN B. BELL View
123 CHARTERED INSTITUTE OF MANAGEMENT ACCOUNTANTS NICK TOPAZIO View
124 DEUTSCHE POST DHL PETER MISSLER View
125 CARLSBERG GROUP TINA AGGERHOLM View
126 INSTITUTE OF CPAS IN IRELAND DECLAN NESTOR View
127 MERCER WENDY E. MCFEE View
128 INTERNATIONAL CONTROLLER ASSOCIATION SIEGFRIED GANBLEN View
129 SWISSHOLDINGS RAYMOND BREU View
130 AUDIT COMMISSION MIKE LANGLEY View
131 SOUTH AFRICAN INSTITUTE OF CHARTERED ACCOUNTANTS SUE LUDOLPH View
132 COBHAM PLC PAUL KEMP View
133 AMERICAN ACCOUNTING ASSOCIATION/FRPC View
133A AMERICAN ACCOUNTING ASSOCIATION/FASC ROBERT H. COLSON View
134 MICROSOFT CORPORATION BOB LAUX View
135 TORBEN THOMSEN View
136 TAUBMAN CENTERS, INC. ESTHER R. BLUM View
137 ILLINOIS CPA SOCIETY/APC JOHN HEPP View
138 VALUE ALLIANCE COMPANY ELEANOR BLOXHAM View
139 AICPA/ACSEC JAY D. HANSON View
140 NORTHROP GRUMMAN CORPORATION KENNETH N. HEINTZ View
141 AMERICAN BANKERS ASSOCIATION DONNA J. FISHER View
142 JOHNSON JOHNSON STEPHEN J. COSGROVE View
143 INSTITUTE OF MANAGEMENT ACCOUNTANTS/SBFRAC BRUCE POUNDER View
144 U.S. BANCORP CRAIG E. GIFFORD View
145 INSTITUTE OF CHARTERED ACCOUNTANTS OF SCOTLAND AMY HUTCHINSON View
146 ACCOUNTING STANDARDS COUNCIL DEXTER TAN View
147 ORGANISMO ITALIANO DI CONTABILITA ANGELO CASO View
148 WORLD BANK CHARLES A. MCDONOUGH View
149 TRANSCANADA CORPORATION GLENN MENUZ View
150 DFCG JEAN-LUC PEYRET View
151 INTERNATIONAL CORPORATE GOVERNANCE NETWORK CHRISTIANNA WOOD View
152 CANADIAN NATURAL RESOURCES LIMITED RANDALL S. DAVIS View
153 ENCANA CORPORATION WILLIAM A. STEVENSON View
154 UBS AG RALPH ODERMATT View
155 INTERNATIONAL ACTUARIAL ASSOCIATION YVES GUERARD View
156 HYDRO-QUEBEC LISE CROTEAU View
157 MCCAIN FOODS LIMITED RICHARD N. BURTON View
158 CREDIT MUTUEL ISABELLE FERRAND View
159 PUNEET KAMRA View
160 GERMAN ASSOCIATION OF ENERGY AND WATER INDUSTRIES THOMAS KUNDE View
161 INSTITUTE OF INTERNATIONAL FINANCE DAVID SCHRAA View
162 ASSOCIATION OF BRITISH INSURERS View
163 MORGAN STANLEY ALEX BROUGHAM View
164 LONDON INVESTMENT BANKING ASSOCIATION IAN HARRISON View
165 CANADIAN BANKERS ASSOCIATION DEBORAH L. CROSSMAN View
166 FIRSTRAND BANKING GROUP View
167 BT GROUP GLYN PARRY View
168 DEUTSCHE BANK CHARLOTTE JONES View
169 MAZARS MICHEL BARBET-MASSIN View
170 ALLIED IRISH BANKS P.L.C. View
171 HUSKY ENERGY ANGELA BUTLER View
172 PRICEWATERHOUSECOOPERS LLP View
173 BASEL COMMITTEE ON BANKING SUPERVISION NOUT WELLINK View
174 BNP PARIBAS GERARD GIL View
175 PRIVATE COMPANY FINANCIAL REPORTING COMMITTEE JUDITH H. O'DELL View
176 BDO GLOBAL COORDINATION B.V. View
177 NAREIT- LETTER, APP. I IV GEORGE L. YUNGMANN View
177A NAREIT-APP. II GEORGE L. YUNGMANN View
177B NAREIT-APP. III COVER, EXHIBIT A GEORGE L. YUNGMANN View
177C NAREIT-APP. III EXHIBIT B GEORGE L. YUNGMANN View
177D NAREIT-APP. III EXHIBIT C GEORGE L. YUNGMANN View
177E NAREIT-APP. III EXHIBIT D GEORGE L. YUNGMANN View
178 LIBERTY GLOBAL, INC. BERNARD G. DVORAK View
179 SYNGENTA INTERNATIONAL AG JAMES HALLIWELL View
180 SECURITIES COMMISSION JANE DIPLOCK View
181 INSTITUTE OF CHARTERED ACCOUNTANTS IN IRELAND MARK KENNY View
182 NESTLE S.A. HERMANN WIRZ View
183 ACTEO/AFEP/MEDEF PATRICE MARTEAU View
184 EUROPEAN FEDERATION OF FINANCIAL ANALYSTS SOCIETIES JAVIER DE FRUTOS View
185 AICPA/PCPS/TIC STEPHEN BODINE View
186 MCGLADREY PULLEN, LLP View
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