Online Comment Letters

Project: 2011-175 Selected Issues about Hedge Accounting

Reference Number: 2011-175

Selected Issues about Hedge Accounting

Letter Affiliation Submitted By:
1 CHRIS BARNARD View
2 CLEARING HOUSE ASSOCIATION L.L.C. DAVID WAGNER View
3 EDWARD W. TROTT View
4 KOREA SHIPBUILDERS ASSOCIATION JANG-SOP HAN View
5 R. VENKATA SUBRAMANI View
6 IMA/FRC ALLAN COHEN View
7 IIF DAVID SCHRAA View
8 GENWORTH FINANCIAL AMY R. CORBIN View
9 MORTGAGE BANKERS ASSOCIATION JOHN A. COURSON View
10 CALIFORNIA SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS JOANN GUATTERY View
11 NEW YORK STATE BANKING DEPARTMENT JOHN MCENERNEY View
12 CHATHAM FINANCIAL CLARK B. MAXWELL View
13 WELLS FARGO & COMPANY RICHARD D. LEVY View
14 ZIONS BANCORPORATION ALEXANDER J. HUME View
15 GOOGLE INC. MARK FUCHS View
16 INTEL CORPORATION JAMES G. CAMPBELL View
17 JAPAN FOREIGN TRADE COUNCIL INC. View
18 ASBJ ATSU KATO View
19 KPMG LLP View
20 CONSTELLATION ENERGY GROUP INC. BRYAN P. WRIGHT View
21 STATE STREET CORPORATION JAMES J. MALERBA View
22 IBM CORPORATION GREGG L. NELSON View
23 METLIFE INC. PETER M. CARLSON View
24 U.S. BANCORP CRAIG E. GIFFORD View
25 CARGILL INCORPORATED PATRICK C. WEBSTER View
26 GNAIE JERRY M. DE ST. PAER View
27 ILLINOIS CPA SOCIETY/APC JEFFERY P. WATSON View
28 EDISON ELECTRIC INSTITUTE RICHARD F. MCMAHON JR. View
29 BALL CORPORATION SHAWN M. BARKER View
30 PRICEWATERHOUSECOOPERS LLP View
31 DELOITTE & TOUCHE LLP View
32 FORD MOTOR COMPANY SUSAN M. CALLAHAN View
33 HERSHEY'S DAVID W. TACKA View
34 12 FEDERAL HOME LOAN BANKS TOM LEWIS View
35 ACSB GORDON C. FOWLER View
36 ERNST & YOUNG LLP View
37 CIGNA CORPORATION MARY T. HOELTZEL View
38 UBS AG JOHN GALLAGHER View
39 REGIONS BRAD KIMBROUGH View
40 FEI/CCR LORETTA V. CANGIALOSI View
41 TRANSCANADA CORPORATION G. GLENN MENUZ View
42 VERIZON COMMUNICATIONS INC. MICHAEL W. MORRELL View
43 CME GROUP INC. JAMES V. PIEPER View
44 AMERICAN BANKERS ASSOCIATION MICHAEL L. GULLETTE View
45 BDO USA LLP View
46 CITIGROUP ROBERT TRAFICANTI View
47 CAPITAL ONE FINANCIAL CORPORATION SUSAN R. MCFARLAND View
48 GRANT THORNTON LLP View
49 MORGAN STANLEY G. DAVID BONNAR View
50 AIG TOM JONES View
51 AMERICAN GAS ASSOCIATION JOSE SIMON View
52 HEDGE TRACKERS LLC HELEN M. KANE View
53 BANK OF AMERICA JOHN M. JAMES View
54 ISDA DANIEL PALOMAKI View
55 MICROSOFT CORPORATION BOB LAUX View
56 IAASB ARNOLD SCHILDER View
57 GOLDMAN SACHS TIMOTHY J. BRIDGES View
58 ACLI MICHAEL MONAHAN View
59 ADM JOHN P. STOTT View
60 DENISE SILVA FERREIRA JUVENAL View
61 NYSSCPA MARGARET A. WOOD View
62 PCFRC JUDITH H. O'DELL View
63 NOPA THOMAS A. HAMMER View
64 PNC FINANCIAL SERVICES GROUP INC. JOHN JJ MATTHEWS View
65 JPMORGAN CHASE & CO. LOUIS RAUCHENBERGER View
66 CREDIT SUISSE GROUP RUDOLF BLESS View
67 CFA INSTITUTE/CDPC KURT N. SCHACHT View
68 ELI LILLY AND COMPANY ARNOLD C. HANISH View
69 AICPA/PCPS/TIC PHILIP J. SANTARELLI View
70 EMERSON RICHARD J. SCHLUETER View
71 FIVE FEDERAL REGULATORY AGENCIES ROBERT F. STORCH View