Project: 1710-100- Improving Disclosures about Fair Value Measurements
Reference Number: 1710-100
Improving Disclosures about Fair Value Measurements
Reference Number: 1710-100
Improving Disclosures about Fair Value Measurements
| Letter | Affiliation | Submitted By: | |
|---|---|---|---|
| 1 | CORPORATE VALUE PARTNERS, INC. | RONALD D. DIMATTIA | View |
| 2 | NAUTIC PARTNERS, LLC | EDWARD RESNICK, JR. | View |
| 3 | FLORIDA INSTITUTE OF CPAS | LAURA A. PREVRATIL | View |
| 4 | SANDLER O'NEILL & PARTNERS | JOSEPH LONGINO | View |
| 5 | AMERICAN BANKERS ASSOCIATION | MICHAEL L. GULLETTE | View |
| 6 | CARLSBAD NATIONAL BANK | CHRIS A. BIRD | View |
| 7 | LLOYD AMUNDSON | View | |
| 8 | BANK OF EASTERN OREGON | MARK LEMMON | View |
| 9 | MORTGAGE BANKERS ASSOCIATION | JOHN A. COURSON | View |
| 10 | FIRST NATIONS BANK | FLORIAN BARBI | View |
| 11 | BANK OF BOURBONNAIS | CHRIS HOULD | View |
| 12 | CHESAPEAKE BANK | JEFFREY M. SZYPERSKI | View |
| 13 | STATE STREET CORPORATION | JAMES J. MALERBA | View |
| 14 | PEOPLES BANK & TRUST CO. | JAMES W. BEACH | View |
| 15 | NATIONAL BANKSHARES, INC. | JAMES G. RAKES | View |
| 16 | AICPA/ACSEC | JAY D. HANSON | View |
| 17 | SPIRITBANK | KARA BROWN | View |
| 18 | JAMISONMONEYFARMER PC | STEVEN K. CASE | View |
| 19 | 12 FEDERAL HOME LOAN BANKS | BRIAN G. DONAHUE | View |
| 20 | NATIONAL VENTURE CAPITAL ASSOCIATION | MARK G. HEESEN | View |
| 21 | RRI ENERGY | DEANA N. MANGAN | View |
| 22 | INTEL CORPORATION | JAMES G. CAMPELL | View |
| 23 | CHAD SINGLETARY | View | |
| 24 | FULTON FINANCIAL CORPORATION | BETSY CHIVINSKI | View |
| 25 | EDISON ELECTRIC INSTITUTE | DAVID K. OWENS | View |
| 26 | BANK OF AMERICA | JOHN M. JAMES | View |
| 27 | PPL CORPORATION | J. MATTHEWS SIMMONS, JR. | View |
| 28 | VIEWPOINT BANK | PATTI MCKEE | View |
| 29 | OHIO SOCIETY OF CPAS | PHILLIP L. WILSON | View |
| 30 | LEGEND BANK | TODD MCMURRAY | View |
| 31 | INTERNATIONAL SWAPS AND DERIVATIVES ASSOCIATION, INC. | LAURIN SMITH | View |
| 32 | RENASANT BANK | STUART R. JOHNSON | View |
| 33 | VINING SPARKS | MARK EVANS | View |
| 34 | WORLD BANK | CHARLES MCDONOUGH | View |
| 35 | PRIVATE EQUITY COUNCIL | DOUGLAS LOWENSTEIN | View |
| 36 | BANK OF NEW YORK MELLON CORPORATION | JOHN A. PARK | View |
| 37 | NEW MOUNTAIN CAPITAL, LLC | ADAM J. COLLINS | View |
| 38 | LIBERTY MUTUAL GROUP | DAVID HAYTER | View |
| 39 | FRANKLIN TEMPLETON INVESTMENTS | LAURA F. FERGERSON | View |
| 40 | INTERACTIVE DATA CORPORATION | ELIZABETH DUGGAN | View |
| 41 | ALLEN BANK AND TRUST COMPANY | VARIOUS | View |
| 42 | CHARTWELL CAPITAL LTD. | CHARLES J. THAYER | View |
| 43 | GARY LAVENDER | View | |
| 44 | WELLS FARGO & COMPANY | RICHARD D. LEVY | View |
| 45 | KEYCORP | ROBERT L. MORRIS | View |
| 46 | PAM RICE | View | |
| 47 | SIMMONS FIRST NATIONAL CORPORATION | J. THOMAS MAY | View |
| 48 | MARKIT | NIGEL HYDE | View |
| 49 | KOCH INDUSTRIES, INC. | RICHARD DINKEL | View |
| 50 | PNC FINANCIAL SERVICES GROUP, INC. | SAMUEL R. PATTERSON | View |
| 51 | MCG CAPITAL CORPORATION | LINDA A. NIMMONS | View |
| 52 | CALIFORNIA SOCIETY OF CPAS/AP&ASC | JOANN GUATTERY | View |
| 53 | DUFF & PHELPS CORPORATION | PAUL F. BARNES | View |
| 54 | AMERICAN CAPITAL, LTD. | RICHARD KONZMANN | View |
| 55 | MFS INVESTMENT MANAGEMENT | JOHN CORCORAN | View |
| 56 | OTC VALUATIONS LIMITED | BOB SANGHA | View |
| 57 | TEXAS INSTRUMENTS INCORPORATED | CHARLES R. MILLER | View |
| 58 | DELOITTE & TOUCHE LLP | View | |
| 59 | TEXAS SOCIETY OF CPAS | MELISSA A. FRAZIER | View |
| 60 | VEDANTA CAPITAL | PHILIP SHIH | View |
| 61 | VERIZON COMMUNICATIONS INC. | MICHAEL W. MORRELL | View |
| 62 | GLADSTONE COMPANIES | MARK PERRIGO | View |
| 63 | AMERICAN INTERNATIONAL GROUP, INC. | TOM JONES | View |
| 64 | CIGNA CORPORATION | MARY T. HOELTZEL | View |
| 65 | INVESTMENT COMPANY INSTITUTE | GREGORY M. SMITH | View |
| 66 | HESS CORPORATION | JOHN P. RIELLY | View |
| 67 | SIFMA/DAC | MATTHEW L. SCHROEDER | View |
| 68 | FIRST UNITED CORPORATION | CARISSA L. RODEHEAVER | View |
| 69 | ERNST & YOUNG LLP | View | |
| 70 | REAL ESTATE INFORMATION STANDARDS | DOUGLAS M. POUTASSE | View |
| 71 | MORGAN STANLEY | GREGORY SIGRIST | View |
| 72 | BDO SEIDMAN, LLP | View | |
| 73 | FIRST COMMONWEALTH FINANCIAL CORPORATION | TERESA CIAMBOTTI | View |
| 74 | FREDDIE MAC | JAMES F. BRANDT | View |
| 75 | CNA FINANCIAL CORPORATION | LAWRENCE J. BOYSEN | View |
| 76 | UBS AG | JOHN GALLAGHER | View |
| 77 | GRANT THORNTON LLP | View | |
| 78 | FIDELITY MANAGEMENT & RESEARCH COMPANY | KENNETH B. ROBINS | View |
| 79 | MBIA INC. | HUY M. TRAN | View |
| 80 | PRICEWATERHOUSECOOPERS LLP | View | |
| 81 | CONSTELLATION ENERGY | BRYAN P. WRIGHT | View |
| 82 | WASHINGTON SOCIETY OF CPAS | LAURA LINDAL | View |
| 83 | U.S. VENTURE PARTNERS | MICHAEL P. MAHER | View |
| 84 | INTERWEST PARTNERS | STEPHEN HOLMES | View |
| 85 | INDEPENDENT COMMUNITY BANKERS OF AMERICA | ANN M. GROCHALA | View |
| 86 | AICPA/PCPS/TIC | STEPHEN BODINE | View |
| 87 | ADAMS STREET PARTNERS | WILLIAM J. HUPP | View |
| 88 | AMERICAN COUNCIL OF LIFE INSURERS | MICHAEL MONAHAN | View |
| 89 | SIX INSURANCE TRADE ASSOCIATIONS | View | |
| 90 | METLIFE INC. | PETER M. CARLSON | View |
| 91 | CREDIT SUISSE GROUP | RUDOLF BLESS | View |
| 92 | NACUBO | SUSAN M. MENDITTO | View |
| 93 | MCGLADREY & PULLEN LLP | View | |
| 94 | INSTITUTE OF MANAGEMENT ACCOUNTANTS/FRC | MICK HOMAN | View |
| 95 | CITIGROUP INC. | ROBERT TRAFICANTI | View |
| 96 | GNAIE | KEVIN SPATARO | View |
| 97 | KPMG LLP | View | |
| 98 | FIRST HORIZON NATIONAL CORPORATION | SHAWN P. LUKE | View |
| 99 | MISSOURI BANKERS ASSOCIATION | MAX COOK | View |
| 100 | DUBAI FINANCIAL SERVICES AUTHORITY | CHRISTIAN CAMERON | View |