Online Comment Letters

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

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Letter Affiliation Submitted By:
99 LIBERTY MUTUAL GROUP JOHN D. DOYLE View
100 EUROPEAN BANKING AUTHORITY ANDREA ENRIA View
101 KIM CHIU CHUA View
102 CHARTERED ACCOUNTANTS IRELAND/AC MARK KENNY View
103 BRITISH BANKERS' ASSOCIATION PAUL CHISNALL View
104 HSBC RUSSELL C. PICOT View
105 AFME IAN HARRISON View
106 12 FEDERAL HOME LOAN BANKS TOM LEWIS View
107 NYSSCPA MARGARET A. WOOD View
108 NUMEROUS U.S. BANKS View
109 NORWEGIAN ACCOUNTING STANDARDS BOARD ERLEND KVAAL View
110 WELLS FARGO & COMPANY RICHARD D. LEVY View
111 ACLI MICHAEL MONAHAN View
112 ACTEO/AFEP/MEDEF PATRICE MARTEAU View
113 STANDARD CHARTERED PLC CHRIS INNES-WILSON View
114 EACB View
115 MORGAN STANLEY G. DAVID BONNAR View
116 BOK FINANCIAL JOHN C. MORROW View
117 MAZARS MICHEL BARBET-MASSIN View
118 BPCE ERIC FILLIAT View
119 TOMEK HELBING View
120 ALLY FINANCIAL SERVICES MICHAEL ANSPACH View
121 LINCOLN NATIONAL CORPORATION DOUGLAS N. MILLER View
122 IBM CORPORATION GREGG L. NELSON View
123 CONFEDERATION OF BRITISH INDUSTRY View
124 MCGLADREY & PULLEN LLP View
125 FM GLOBAL KIMBERLY ADAMS View
126 AMERIPRISE FINANCIAL INC. DAVID K. STEWART View
127 LSTA SHERIF SAKR View
128 KPMG IFRG LIMITED View
129 DELOITTE TOUCHE TOHMATSU LIMITED View
130 CNA FINANCIAL CORPORATION LAWRENCE J. BOYSEN View
131 U.S. BANCORP CRAIG E. GIFFORD View
132 FREDDIE MAC TIMOTHY KVIZ View
133 ALLSTATE INSURANCE COMPANY SAMUEL H. PILCH View
134 CITIGROUP ROBERT TRAFICANTI View
135 UNUM GROUP WALTER LYNN RICE View
136 GNAIE KEVIN A. SPATARO View
137 TOYOTA MOTOR CREDIT CORPORATION RON CHU View
138 TIOGA STATE BANK ANNE MCKENNA View
139 STATE STREET CORPORATION JAMES J. MALERBA View
140 IACVA JAMES P. CATTY View
141 BB&T HENRY R. STURKIE III View
142 SOCIETE GENERALE MARIE DOUCET View
143 AMERICAN BANKERS ASSOCIATION DONNA J. FISHER View
144 CANADIAN BANKERS ASSOCIATION NANCY FUNG View
145 UNIVERSIDAD DE CHILE IFRS TECHNICAL COMMITTEE View
146 JPMORGAN CHASE & CO. LOUIS RAUCHENBERGER View
147 CROWE HORWATH LLP View
148 FIRCA View
149 CIGNA MARY T. HOELTZEL View
150 FEI/CCR LORETTA V. CANGIALOSI View
150A FEI CANADA/CCR TYRONE COTIE View
151 UBS AG URS BLUEMLI View
152 METLIFE INC. PETER M. CARLSON View
153 BDO USA LLP View
153A BDO IFR ADVISORY LIMITED View
154 IIF/SAG DAVID SCHRAA View
155 CAPITAL ONE FINANCIAL CORPORATION SUSAN R. MCFARLAND View
156 FANNIE MAE KIRK C. SILVA View
157 GRANT THORNTON View
158 MICROSOFT CORPORATION BOB LAUX View
159 MERRICK BANK CORPORATION DAVID YOUNG View
160 MEYERS NORRIS PENNY LLP JODY MACKENZIE View
161 NORTHWESTERN MUTUAL MARK G. DOLL View
162 CAIXA View
163 DUFF & PHELPS LLC JERRY ARCY View
164 DBS BANK CHNG SOK HUI View
165 ACSB GORDON C. FOWLER View
166 CUNA LUKE MARTONE View
167 NAIB FRANK PIGNANELLI View
168 DEUTSCHE BANK AG RALF LEIBER View
169 IAASB ARNOLD SCHILDER View
170 BASEL COMMITTEE ON BANKING SUPERVISION NOUT WELLINK View
171 FEE PHILIP JOHNSON View
172 SYNGENTA INTERNATIONAL AG JAMES HALLIWELL View
173 ESMA FERNANDO RESTOY View
174 BNP PARIBAS GERARD GIL View
175 CEA/CFO FORUM MICHAELA KOLLER View
176 ZICA MODEST HAMALABBI View
177 EBF View
178 QCA TIM WARD View
179 CLEARING HOUSE ASSOCIATION L.L.C. DAVID WAGNER View
180 FHFA NICHOLAS J. SATRIANO View
181 GDV A. WEHLING View
182 DASB HANS DE MUNNIK View
183 ACCA RICHARD MARTIN View
184 WORLD BANK CHARLES A. MCDONOUGH View
185 PNC JOHN JJ MATTHEWS View
186 COMERICA INCORPORATED MUNEERA S. CARR View
187 GENERAL ELECTRIC JAMIE S. MILLER View
188 GROUP OF 100 INC. PETER LEWIS View
189 MASB MOHAMMAD FAIZ AZMI View
190 HKICPA STEVE ONG View
191 NEW ZEALAND SECURITIES COMMISSION JANE DIPLOCK View
192 US FEDERAL REGULATORY AGENCIES KATHY K. MURPHY View
193 AIG TOM JONES View
194 ESBG View
195 JICPA KEIKO KISHIGAMI View
196 GERMAN ACCOUNTING STANDARDS BOARD LIESEL KNORR View
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