Project: 1830-100- Amendments for Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRSs
Reference Number: 1830-100
Amendments for Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRSs
Reference Number: 1830-100
Amendments for Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRSs
| Letter | Affiliation | Submitted By: | |
|---|---|---|---|
| 1 | RONALD D. DIMATTIA | View | |
| 2 | JEFFRY HABER | View | |
| 3 | CHARLES E. SMITH | View | |
| 4 | JOHN W. FISHER III | View | |
| 5 | MORTGAGE BANKERS ASSOCIATION | JOHN A. COURSON | View |
| 6 | PROGRESS ENERGY, INC. | JEFFREY M. STONE | View |
| 7 | REIS | JOHN BACZEWSKI | View |
| 8 | WORLD BANK | CHARLES A. MCDONOUGH | View |
| 9 | EDISON ELECTRIC INSTITUTE | DAVID K. OWENS | View |
| 10 | KEYCORP | ROBERT L. MORRIS | View |
| 11 | JOSEPH S. MARESCA | View | |
| 12 | MFS INVESTMENT MANAGEMENT | JOHN CORCORAN | View |
| 13 | AMERIPRISE FINANCIAL, INC. | DAVID K. STEWART | View |
| 14 | INVESCO LTD. | DAVID A. HARTLEY | View |
| 15 | INVESTMENT COMPANY INSTITUTE | GREGORY M. SMITH | View |
| 16 | FIRST HORIZON NATIONAL CORPORATION | SHAWN P. LUKE | View |
| 17 | CITIGROUP INC. | ROBERT TRAFICANTI | View |
| 18 | PRIVATE EQUITY COUNCIL | DOUGLAS LOWENSTEIN | View |
| 19 | CAPITAL ONE FINANCIAL CORPORATION | SUSAN R. MCFARLAND | View |
| 20 | TIM CHATTING | View | |
| 21 | WASHINGTON SOCIETY OF CPAS | LLOYD J. SANDQUIST | View |
| 22 | WELLS FARGO & COMPANY | RICHARD D. LEVY | View |
| 23 | ALLIANZ GROUP | LOUISE JORDAN | View |
| 24 | GERMAN ACCOUNTING STANDARDS BOARD | LIESEL KNORR | View |
| 25 | BANKENVERBAND | DIRK JAGER | View |
| 26 | CREDIT SUISSE GROUP | RUDOLF BLESS | View |
| 27 | ILPA | DARRELL PINTO | View |
| 28 | BNY MELLON | JOHN PARK | View |
| 29 | BB&T CORPORATION | HENRY R. STURKIE, III | View |
| 30 | IPEV BOARD | HERMAN DAEMS | View |
| 31 | TEXAS INSTRUMENTS INCORPORATED | CHARLES R. MILLER | View |
| 32 | AMERICAN CAPITAL, LTD. | JOHN ERICKSON | View |
| 33 | PPL CORPORATION | VINCENT SORGI | View |
| 34 | GNAIE | JERRY M. ST. PAER | View |
| 35 | ACLI | MICHAEL MONAHAN | View |
| 36 | TERESA P. GORDON | View | |
| 37 | RRI ENERGY | DEANA M. MANGAN | View |
| 38 | HARTFORD FINANCIAL SERVICES GROUP, INC. | BETH A. BOMBARA | View |
| 39 | BANK OF AMERICA CORPORATION | JOHN M. JAMES | View |
| 40 | DEUTSCHE BANK | CYNTHIA MUSTAFA | View |
| 41 | CAROLINE WALKER | View | |
| 42 | PNC FINANCIAL SERVICES GROUP, INC. | SAMUEL R. PATTERSON | View |
| 43 | CNA FINANCIAL CORPORATION | LAWRENCE J. BOYSEN | View |
| 44 | ALLERGAN, INC. | JAMES F. BARLOW | View |
| 45 | BDO USA, LLP | View | |
| 46 | OPPENHEIMERFUNDS | BRIAN WIXTED | View |
| 47 | ERNST & YOUNG LLP | View | |
| 48 | NATIONAL VENTURE CAPITAL ASSOCIATION | MARK G. HEESEN | View |
| 49 | 12 FEDERAL HOME LOAN BANKS | TOM LEWIS | View |
| 50 | AMERICAN BANKERS ASSOCIATION | MICHAEL L. GULLETTE | View |
| 51 | NATIONWIDE INSURANCE GROUP | JAMES D. BENSON | View |
| 52 | PICPA/EBPC/AAC | CRAIG D. WINTERS | View |
| 53 | FREDDIE MAC | ROBERT D. MAILLOUX | View |
| 54 | NYSSCPA | MARGARET A. WOOD | View |
| 55 | UBS AG | JOHN GALLAGHER | View |
| 56 | US BANCORP | CRAIG E. GIFFORD | View |
| 57 | STATE STREET CORPORATION | JAMES J. MALERBA | View |
| 58 | AIG | TOM JONES | View |
| 59 | GRANT THORNTON LLP | View | |
| 60 | IIF/SENIOR ACCOUNTING GROUP | DAVID SHRAA | View |
| 61 | MORGAN STANLEY | GREGORY A. SIGRIST | View |
| 62 | BLACKROCK, INC. | STEVEN E. BULLER | View |
| 63 | MAYER HOFFMAN MCCANN, P.C. | View | |
| 64 | FRANKLIN TEMPLETON INVESTMENTS | LAURA F. FERGERSON | View |
| 65 | CIGNA CORPORATION | MARY T. HOELTZEL | View |
| 66 | FIDELITY MANAGEMENT & RESEARCH COMPANY | KENNETH B. ROBINS | View |
| 67 | DUFF & PHELPS | PAUL BARNES | View |
| 68 | ISDA/APC | DANIEL PALOMAKI | View |
| 69 | ADAMS STREET PARTNERS, LLC | WILLIAM J. HUPP | View |
| 70 | JPMORGAN CHASE & CO. | LOUIS RAUCHENBERGER | View |
| 71 | ILLINOIS CPA SOCIETY/APC | REVA STEINBERG | View |
| 72 | CALCPA/APASC | JOANN GUATTERY | View |
| 73 | PNM RESOURCES, INC. | HENRY A. INGALLS | View |
| 74 | SIFMA/DAC | MATTHEW L. SCHROEDER | View |
| 75 | PRICEWATERHOUSECOOPERS LLP | View | |
| 76 | IMA/FRC | ALLAN COHEN | View |
| 77 | NACUBO/APC | SUSAN M. MENDITTO | View |
| 78 | FANNIE MAE | KIRK C. SILVA | View |
| 79 | BAYA MANSOURI | View | |
| 80 | AMERICAN ACCOUNTING ASSOCIATION/FARS/FRPC | View | |
| 81 | ANDREA PSORAS | View | |
| 82 | DELOITTE & TOUCHE LLP | View | |
| 83 | SUMMIT BANK OKLAHOMA | WADE W. EDMUNDSON | View |
| 84 | EMERSON | RICHARD J. SCHLUETER | View |
| 85 | VERIZON COMMUNICATIONS INC. | MICHAEL W. MORRELL | View |
| 86 | KPMG IFRG LIMITED | View | |
| 87 | AICPA/FINREC | JAY D. HANSON | View |
| 88 | REESA | GARETH LEWIS | View |
| 89 | CHUBB CORPORATION | JOHN J. KENNEDY | View |
| 90 | MCGLADREY & PULLEN, LLP | View | |
| 91 | FEI/CCR | LORETTA CANGIALOSI | View |
| 92 | FICPA/APASC | STEVEN BIERBRUNNER | View |
| 93 | JEREMY OLIVER | View | |
| 94 | AICPA/PCPS | PHILIP J. SANTARELLI | View |
| 95 | PCFRC | JUDITH O'DELL | View |