Project: Revenue Recognition

Reference Number: 1660-100

Preliminary Views on Revenue Recognition in Contracts with Customers

Letter Affiliation Submitted By:
1 MICHAEL A. KUCZYNSKI View
1A MICHAEL A. KUCZYNSKI View
2 VAN BEEK CO., LLC ROBERT W. RUCK View
3 MICHAEL D. HUMPHREY View
4 CPA AUSTRALIA/ICA AUSTRALIA/NIA View
5 MADHU MADHAVAN View
6 HOTARAC D. W. CHALLEN View
7 FINANCIAL EXECUTIVES INTERNATIONAL/CCR/CANADA VICTOR WELLS View
8 HUMPHREY NASH View
9 LONDON SOCIETY OF CHARTERED ACCOUNTANTS BRIAN CREIGHTON View
10 AUSTRALIAN CONSTRUCTORS ASSOCIATION JIM BARRETT View
11 DAVID PROCHAZKA View
12 REVENUERECOGNITION.COM GOTTFRIED SEHRINGER View
13 MIND THE GAAP, LLC SCOTT A. ERHLICH View
14 INSTITUT DER WIRTSCHAFTSPRUFER NORBERT BREKER View
15 BELGIAN ACCOUNTING STANDARDS BOARD JAN VERHOEYE View
16 ASSOCIATION OF TAXATION TECHNICIANS ANNIE BAILEY View
17 INTERNATIONAL FEDERATION OF ACCOUNTANTS JAMES M. SYLPH View
18 GENERAL DYNAMICS JOHN W. SCHWARTZ View
19 TERESA P. GORDON View
20 FUJITSU LIMITED KAZUO YUASA View
21 CERTIFIED GENERAL ACCOUNTANTS ASSOCIATION OF CANADA ROCK LEFEBVRE View
22 GROUP OF 100 TONY REEVES View
23 FARSIG MICHAEL JONES View
24 DEUTSCHE TELEKOM AG MICHAEL BRUCKS View
25 MEXICAN INSTITUTE OF PUBLIC ACCOUNTANTS EDUARDO OJEDA LOPEZ AGUADO View
26 D M BALA CHANDER View
27 ROCHE GROUP F. HOFFMANN-LA ROCHE View
28 EFAA FEDERICO DIOMEDA View
29 BUSINESSEUROPE JEROME P. CHAUVIN View
30 RAYTHEON COMPANY MICHAEL J. WOOD View
31 VERIZON COMMUNICATIONS INC. ROBERT J. BARISH View
32 ARDF TAIWAN/FASC/STF CONRAD C. CHANG View
33 TELEPHONE AND DATA SYSTEMS DOUGLAS D. SHUMA View
34 UNITED TECHNOLOGIES CORPORATION MARGARET M. SMYTH View
35 INTEL CORPORATION LESLIE CULBERTSON View
36 DELL INC. THOMAS W. SWEET View
37 MUHANNAD ATMEH View
38 SAICA SUE LUDOLPH View
39 INSTITUTE OF CHARTERED ACCOUNTANTS OF PAKISTAN MUHAMMAD ASIF IQBAL View
40 GERMAN CONSTRUCTION INDUSTRY ASSOCIATION RALF-PETER OEPEN View
41 OIC ANGELO CASO View
42 CEBS KERSTIN AF JOCHNICK View
43 SWEDISH ENTERPRISE ACCOUNTING GROUP CLAES NORBERG View
44 MORGAN STANLEY & CO. INTERNATIONAL PLC ALEX BROUGHAM View
45 P.A. PIETERSE VAN WIJCK View
46 TELSTRA DAVID ANDERSON View
47 NEW ZEALAND INSTITUTE OF CHARTERED ACCOUNTANTS JOANNA PERRY View
48 NEW ZEALAND SECURITIES COMMISSION JANE DIPLOCK View
49 AUSTRALASIAN COUNCIL OF AUDITORS-GENERAL SIMON O'NEILL View
50 PROPERTY COUNCIL OF AUSTRALIA ROBERTO FITZGERALD View
51 TAKESHI IMAMURA View
52 LIFE INSURANCE ASSOCIATION OF JAPAN View
53 COBHAM PLC PAUL KEMP View
54 TELECOM ITALIA RICCARDO TARANTO View
55 DUTCH ACCOUNTING STANDARDS BOARD HANS DE MUNNIK View
56 AMP LIMITED PAUL LEAMING View
57 VODAFONE GROUP PLC ANDY HALFORD View
58 INVESTMENT AND LIFE ASSURANCE GROUP LYNDA MAYNARD View
59 NORWEGIAN ACCOUNTING STANDARDS BOARD ERLEND KVAAL View
60 GRANT THORNTON KENNETH C. SHARP View
61 KPMG IFRG LIMITED View
62 NOKIA CORPORATION ANJA KORHONEN View
63 CALCPA/APASC JOANN GUATTERY View
64 HEWLETT-PACKARD COMPANY JIM MURRIN View
65 NYSSCPA DAVID J. MOYNIHAN View
66 AVIATION WORKING GROUP View
67 KBR, INC. JOHN W. GANN, JR. View
68 PRICEWATERHOUSECOOPERS LLP View
69 INTERNATIONAL BUSINESS MACHINES CORPORATION GREGG L. NELSON View
70 AMERICAN ACADEMY OF ACTUARIES ROWEN B. BELL View
71 APPLE View
72 CLARENCE HODGES View
73 CONSTRUCTION FINANCIAL MANAGEMENT ASSOCIATION JERRY HENDERSON View
73A CONSTRUCTION FINANCIAL MANAGEMENT ASSOCIATION JERRY HENDERSON View
74 AIR PRODUCTS AND CHEMICALS INC. PAUL E. HUCK View
75 MCDERMOTT INTERNATIONAL, INC. DENNIS S. BALDWIN View
76 ACTEO/AFEP/MEDEF PATRICE MARTEAU View
77 CO-OPERATIVES/CPC PHIL HOLMES View
78 LARSEN & TOUBRO LIMITED VAISHALI P. KOPARKER View
79 FRANCE TELECOM ORANGE GERVAIS PELLISSIER View
80 VMEBF FRANK REUTHER View
81 GNAIE JERRY DE ST. PAER View
82 SFAA ROBERT J. DUKE View
83 URS CORPORATION REED N. BRIMHALL View
84 CITY LIGHT DEPARTMENT/SEATTLE FERNANDO ESTUDILLO View
85 TRANSCANADA CORPORATION G. GLENN MENUZ View
86 MICHAEL E. BRADBURY View
87 JOHNSON REVNIK View
88 BROOKFIELD MULTIPLEX LIMITED LINDA BENSON View
89 AUSTRALIAN ACCOUNTING STANDARDS BOARD BRUCE PORTER View
90 SECURITY ANALYSTS ASSOCIATION OF JAPAN KEIKO KITAMURA View
91 AUSTRALIAN AND NEW ZEALAND BANK LIMITED SHANE BUGGLE View
92 FIRSTRAND BANKING GROUP View
93 KOREA ACCOUNTING STANDARDS BOARD CHUNGWOO SUH View
94 LEIGHTON HOLDINGS LIMITED CARLOS MENDES View
95 CNC JEAN-FRANCOIS LEPETIT View
96 SYNTEC INFORMATIQUE View
97 ACCOUNTING STANDARDS BOARD IAN MACKINTOSH View
98 ACCOUNTING STANDARDS BOARD OF JAPAN SHIGEO SAKASE View
99 NIPPON KEIDANREN View
100 NOVARTIS AG MALCOLM B. CHEETHAM View
101 JICPA KIYOSHI ICHIMURA View
102 P.S. GRAVESTOCK View
103 CIMA NICK TOPAZIO View
104 DEUTSCHE POST DHL PETER MISSLER View
105 FRANCIS RICHARD PEREIRA View
106 BP P.L.C. F.W.M. STARKIE View
107 NESTLE S.A. H. WIRZ View
108 REESA TERESA NETO View
109 SAPPI LIMITED MOSES SEKGOBELA View
110 DELOITTE TOUCHE TOHMATSU View
111 SAP AG CHRISTOPH HUETTEN View
112 EUROPEAN INSURANCE CFO FORUM PHILIP G. SCOTT View
113 CASINO ASSOCIATION OF SOUTH AFRICA DEREK W. AURET View
114 DANISH INSURANCE ASSOCIATION HELLE GADE View
115 IAIS PETER BRAUMULLER View
116 HSBC HOLDING PLC DOUGLAS J. FLINT View
117 INSTITUTE OF CHARTERED ACCOUNTANTS OF SCOTLAND AMY HUTCHINSON View
118 BAE SYSTEMS PLC MATTHEW TURNOR View
119 AFRAC ROMUALD BERTL View
120 SYNGENTA INTERNATIONAL AG JAMES HALLIWELL View
121 ICPAI DECLAN NESTOR View
122 DEUTSCHE BANK CHARLOTTE JONES View
123 ERNST & YOUNG GLOBAL LIMITED View
124 ASSOCIATION OF BRITISH INSURERS MICHAEL MCKERSIE View
125 BASEL COMMITTEE ON BANKING SUPERVISION NOUT WELLINK View
126 TYCO INTERNATIONAL LTD CAROL ANTHONY DAVIDSON View
127 RICHARD MACVE View
128 FOSTER WHEELER AG LISA Z. WOOD View
129 LOCKHEED MARTIN CORPORATION MARTIN T. STANISLAV View
130 PFIZER INC. LORETTA V. CANGIALOSI View
131 SHAW GROUP MICHAEL J. KERSHAW View
132 BOEING COMPANY ROBERT J. PASTERICK View
133 MBIA INC. HUY TRAN View
134 MACPA DENNIS A. REEF View
135 AMERICAN ACCOUNTING ASSOCIATION/FASC ROBERT H. COLSON View
136 NAMIC WILLIAM BOYD View
137 PETER KIEWIT SONS', INC. View
138 ILLINOIS CPA SOCIETY/APC REVA B. STEINBERG View
139 FINANCIAL EXECUTIVES INTERNATIONAL/CCR ARNOLD HANISH View
140 AEROSPACE INDUSTRIES ASSOCIATION MARION C. BLAKEY View
141 WSCPA LAURA LINDAL View
142 LANE CONSTRUCTION CORPORATION JIM M. FERRELL View
143 AGC OF AMERICA JEFFREY D. SHOAF View
144 LIBERTY MUTUAL GROUP JOHN D. DOYLE View
145 NORTHROP GRUMMAN KENNETH N. HEINTZ View
146 FLUOR CORPORATION GARY S. SMALLEY View
147 NATIONWIDE INSURANCE GROUP MARTHA L. FRYE View
148 MCGLADREY & PULLEN LLP View
149 SOFTEC MARK E. NEBERGALL View
150 CFA INSTITUTE CENTRE/CDPC KURT N. SCHACHT View
151 ACTUARIAL SOCIETY OF SOUTH AFRICA/SAICA JEFF HUBBARD View
152 AIB GROUP JENNY WARING View
153 ALLIANZ SE LOUISE JORDAN View
154 INTERNATIONAL CONTROLLER ASSOCIATION SIEGFRIED GANBLEN View
155 TELEFONICA S.A. MARTA SOTO View
156 CANADIAN BANKERS ASSOCIATION DEBORAH L. CROSSMAN View
157 INTERNATIONAL ACTUARIAL ASSOCIATION YVES GUERARD View
158 UBS AG RALPH ODERMATT View
159 SWISSHOLDINGS GOTTLIEB A. KELLER View
160 DFCG JEAN-LUC PEYRET View
161 EUROPEAN SOFTWARE ACCOUNTING GROUP View
162 BDO GLOBAL COORDINATION B.V. View
163 FLETCHER BUILDING LIMITED JOHN HAMES View
164 ALCATEL-LUCENT PAUL J. TUFANO View
165 HONEYWELL TALIA M. GRIEP View
166 CREDIT SUISSE GROUP RUDOLF BLESS View
167 HURON CONSULTING GROUP MARK E. GROVER View
168 NASBP PATRICK T. PRIBYL View
169 BALFOUR BEATTY PLC DUNCAN MAGRATH View
170 EUROPEAN ACCOUNTING ASSOCIATION/FRSC JAN MARTON View
171 PROVINCE OF BRITISH COLUMBIA CHERYL WENEZENKI-YOLLAND View
172 DANISH ACCOUNTING STANDARDS COMMITTEE ESKILD NORREGAARD JAKOBSEN View
173 INTERNATIONAL CORPORATE GOVERNANCE NETWORK FREDERIC GIELEN View
174 J. M. KIMMER View
175 RWE View
176 HARTFORD FINANCIAL SERVICES GROUP, INC. BETH A. BOMBARA View
177 CISCO SYSTEMS, INC. JONATHAN CHADWICK View
178 GERMAN ACCOUNTING STANDARDS BOARD LIESEL KNORR View
179 INSTITUTE OF CHARTERED ACCOUNTANTS IN IRELAND/ACCOUNTING COMMITTEE MARK KENNY View
180 ASSOCIATION OF CHARTERED CERTIFIED ACCOUNTANTS AZIZ TAYYEBI View
181 INSTITUTE OF MANAGEMENT ACCOUNTANTS/FRC MICK HOMAN View
182 MAZARS MICHEL BARBET-MASSIN View
183 EMERSON RICHARD J. SCHLUETER View
184 CORPORATE REPORTING USERS FORUM NICK ANDERSON View
185 POLISH ACCOUNTING STANDARDS COMMITTEE JOANNA DADACZ View
186 MALAYSIAN ACCOUNTING STANDARDS BOARD MOHAMMAD FAIZ AZMI View
187 QUOTED COMPANIES ALLIANCE JOHN PIERCE View
188 ACCOUNTING STANDARDS BOARD PATRICIA O'MALLEY View
189 FAR SRS GORAN ARNELL View
190 LONDON INVESTMENT BANKING ASSOCIATION IAN HARRISON View
191 SWEDISH LISTED CONSTRUCTION COMPANIES CLAES MAGNUS AKESSON View
192 ASSOCIATION OF INTERNATIONAL ACCOUNTANTS View
193 CINIF FELIPE PEREZ CERVANTES View
194 ACCOUNTING STANDARDS COUNCIL DEXTER TAN View
195 QANTAS AIRWAYS LIMITED COLIN STORRIE View
196 HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS STEVE ONG View
197 DICKSON CONSULTING ROBERT J. DICKSON View
198 BT GROUP PLC GLYN PARRY View
199 INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS IN ISRAEL ADIR INBAR View
200 AMERICAN COUNCIL OF LIFE INSURERS MICHAEL MONAHAN View
201 THANG LE HA View
202 INSTITUTE OF ACTUARIES OF AUSTRALIA TREVOR THOMPSON View
203 GDF SUEZ GROUP CHRISTELLE MARTIN View
204 MICHAEL F. VAN BREDA View
205 SIEMENS AG KLAUS PATZAK View
206 PRIVATE COMPANY FINANCIAL REPORTING COMMITTEE JUDITH H. O'DELL View
207 SWEDISH FINANCIAL REPORTING BOARD ANDERS ULLBERG View
208 MICROSOFT CORPORATION BOB LAUX View
209 CIPFA STEVEN CAIN View
210 ICAEW DESMOND WRIGHT View
211 AICPA/PCPS/TIC STEPHEN BODINE View
212 FRENCH SOCIETY OF FINANCIAL ANALYSTS/SFAF JACQUES DE GRELING View
213 IOSCO JULIE A. ERHARDT View
214 ACCOUNTING STANDARDS EXECUTIVE COMMITTEE/AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS JAY D. HANSON View
215 FEDERATION OF EUROPEAN ACCOUNTANTS HANS VAN DAMME View
216 EUROPEAN FINANCIAL REPORTING ADVISORY GROUP STIG ENVOLDSEN View
217 COMMITTEE OF EUROPEAN SECURITIES REGULATORS FERNANDO RESTOY View
218 AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS KIM KUSHMERICK View
219 CONFEDERATION OF BRITISH INDUSTRY View
220 SALESFORCE.COM, INC. JOSEPH C. ALLANSON View
221 FEDERATION OF ACCOUNTING PROFESSIONS OF THAILAND KESREE NARONDEJ View
222 INVESTORS TECHNICAL ADVISORY COMMITTEE REBECCA MCENALLY View
223 SWATCH GROUP LTD T. KENEL View
224 INDIANA UNIVERSITY/KSB STUDENTS View
224A INDIANA UNIVERSITY/KSB STUDENTS View
224B INDIANA UNIVERSITY/KSB STUDENTS View
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