Project: 2011-150 Supplementary Document- Impairment
Reference Number: 2011-150
Supplementary Document—Accounting for Financial Instruments and Revisions to the Accounting for Derivative Instruments and Hedging Activities—Impairment
Reference Number: 2011-150
Supplementary Document—Accounting for Financial Instruments and Revisions to the Accounting for Derivative Instruments and Hedging Activities—Impairment
| Letter | Affiliation | Submitted By: | |
|---|---|---|---|
| 1 | TERESA P. GORDON | View | |
| 2 | CHRIS BARNARD | View | |
| 3 | AMERICAN BANKERS ASSOCIATION | MICHAEL L. GULLETTE | View |
| 3A | AMERICAN BANKERS ASSOCIATION | DONNA J. FISHER | View |
| 4 | FFSA | JEAN-FRANCOIS LEQUOY | View |
| 5 | HOTARAC | GRANT HEHIR | View |
| 6 | LINUS LOW | View | |
| 7 | STOCK EXCHANGE OF HONG KONG LTD. | COLIN CHAU | View |
| 8 | L. VENKATESAN | View | |
| 9 | VERIZON COMMUNICATIONS INC. | MICHAEL W. MORRELL | View |
| 10 | CSBS/ACSSS | NEIL MILNER | View |
| 11 | CONNING | DAVID W. CHELLGREN | View |
| 12 | ASB | ROGER MARSHALL | View |
| 13 | SANDLER O'NEILL + PARTNERS, L.P. | JOSEPH LONGINO | View |
| 14 | ICURN | ANDREW POPRAWA | View |
| 15 | PROVINCE OF BRITISH COLUMBIA | STUART NEWTON | View |
| 16 | WORLD COUNCIL OF CREDIT UNIONS INC. | DAVE GRACE | View |
| 17 | HKAB | EVA WONG | View |
| 18 | ICAEW | EDDY JAMES | View |
| 19 | KEYCORP | ROBERT L. MORRIS | View |
| 20 | FINANCE NORWAY | ERIK JOHANSEN | View |
| 21 | COMMONWEALTH BANK OF AUSTRALIA | MICHAEL VENTER | View |
| 22 | ANC | JEROME HAAS | View |
| 23 | BANK OF CHINA | SUI YANG | View |
| 24 | BUSINESSEUROPE | JEROME P. CHAUVIN | View |
| 25 | SWEDISH BANKERS' ASSOCIATION | KERSTIN AF JOCHNICK | View |
| 26 | LLOYDS BANKING GROUP PLC | DAVID JOYCE | View |
| 27 | ZKA | DIRK JAGER | View |
| 28 | AICPA/FINREC | RICHARD PAUL | View |
| 29 | PCFRC | JUDITH H. O'DELL | View |
| 30 | BNY MELLON | JOHN A. PARK | View |
| 31 | GENWORTH FINANCIAL | AMY R. CORBIN | View |
| 32 | NACUBO | SUSAN M. MENDITTO | View |
| 33 | COMMERZBANK AG | JOERG ERLEBACH | View |
| 34 | AFLAC | JUNE P. HOWARD | View |
| 35 | KFW BANKENGRUPPE | KLAUS WEIRICH | View |
| 36 | IDW | NORBERT BREKER | View |
| 37 | ROCHE GROUP | F. HOFFMAN LA ROCHE AG | View |
| 38 | CONFEDERATION OF SWEDISH ENTERPRISE | CLAES NORBERG | View |
| 39 | FINANCIAL REPORTING ADVISORS | View | |
| 40 | THE JAPANESE BANKERS ASSOCIATION | View | |
| 41 | BARCLAYS | C.G. LUCAS | View |
| 42 | ACCOUNTING STANDARDS COUNCIL | SIEW LUIE | View |
| 43 | NEW YORK STATE BANKING DEPARTMENT | JOHN MCENERNEY | View |
| 44 | VIRGINIA CREDIT UNION INC. | BEVERLEY F. RUTHERFORD | View |
| 45 | ILLINOIS CPA SOCIETY/APC | REVA STEINBERG | View |
| 46 | ZIONS BANCORPORATION | ALEXANDER J. HUME | View |
| 47 | CRE FINANCE COUNCIL | LISA PENDERGAST | View |
| 48 | VIDHYADHAR KULKARNI | View | |
| 49 | SUNTRUST BANKS INC. | TOM PANTHER | View |
| 50 | HYDRO-QUEBEC | LISE CROTEAU | View |
| 51 | FORD MOTOR COMPANY | SUSAN M. CALLAHAN | View |
| 52 | NZICA/FRSB | JOANNA PERRY | View |
| 53 | CINIF | FELIPE PEREZ CERVANTES | View |
| 54 | SAAJ/CAC | KEIKO KITAMURA | View |
| 55 | LIAJ | View | |
| 56 | NATIONAL AUSTRALIA BANK | PETER BEHARIS | View |
| 57 | AASB | KEVIN M. STEVENSON | View |
| 58 | JFTC/ATC | View | |
| 59 | AUSTRALIAN BANKERS' ASSOCIATION INC. | TONY BURKE | View |
| 60 | ASBJ | ATSUSHI KATO | View |
| 61 | JOINT ACCOUNTING BODIES OF AUSTRALIA | ALEX MALLEY | View |
| 62 | AOSSG | IKUO NISHIKAWA | View |
| 63 | CHRIS DALTON | CHRIS DALTON | View |
| 64 | WESTPAC | ROSS GOUDIE | View |
| 65 | ANZ | ROB GOSS | View |
| 66 | AFRAC | ROMUALD BERTL | View |
| 67 | KASB | SUK-SIG LIM | View |
| 68 | ING | PATRICK FLYNN | View |
| 69 | CECA | View | |
| 70 | SHINKIN CENTRAL BANK | View | |
| 71 | DAIMLER AG | ROBERT KOTHNER | View |
| 72 | AEB | PEDRO PABLO VILLASANTE | View |
| 73 | FAR | GORAN ARNELL | View |
| 74 | BBVA | JAVIER MALAGON NAVAS | View |
| 75 | SEBI | View | |
| 76 | BANCO SANTANDER | JOSE PINAN GAVIRIA | View |
| 76A | BANCO SANTANDER BRASIL | ARTUR GIGUEIRA | View |
| 77 | ICAP | MUHAMMED OWAIS MUKATI | View |
| 78 | MORTGAGE BANKERS ASSOCIATION | JOHN A. COURSON | View |
| 79 | RSM INTERNATIONAL | JEAN M. STEPHENS | View |
| 80 | NESTEC LTD | PHILIPPE GABERELL | View |
| 81 | NYKREDIT GROUP | SOREN HOLM | View |
| 82 | INDIAN BANKS' ASSOCIATION | S S N MURTHY | View |
| 83 | PCUA | JAMES J. MCCORMACK | View |
| 84 | CREDIT MUTUEL GROUP | ISABELLE FERRAND | View |
| 85 | SUB-GROUP ON IMPAIRMENT | P R RAVI MOHAN | View |
| 86 | SNL FINANCIAL LC | SARAH V. POWELL | View |
| 87 | UDVA | INGRID MELICHEROVA | View |
| 88 | SAICA/APC | SUE LUDOLPH | View |
| 89 | FRENCH BANKING FEDERATION | PIERRE DE LAUZUN | View |
| 90 | AFRICAN DEVELOPMENT BANK GROUP | CHARLES BOAMAH | View |
| 91 | VIEWPOINT BANK | PATTI MCKEE | View |
| 92 | PRICEWATERHOUSECOOPERS LLP | View | |
| 93 | ALLIANZ SE | SUSANNE KANNGIESSER | View |
| 94 | ABI | View | |
| 95 | RBS | RAJAN KAPOOR | View |
| 96 | ERNST & YOUNG | View | |
| 97 | DEXIA SA | THIERRY NEDERLANDT | View |
| 98 | SWISSHOLDINGS | GOTTLIEB A. KELLER | View |