Project: Financial Services—Investment Companies (Topic 946):
Reference Number: 2011-200
Amendments to the Scope, Measurement, and Disclosure Requirements
Reference Number: 2011-200
Amendments to the Scope, Measurement, and Disclosure Requirements
| Letter | Affiliation | Submitted By: | |
|---|---|---|---|
| 1 | CHRIS BARNARD | View | |
| 2 | GOLDMAN SACHS | MATTHEW L. SCHROEDER | View |
| 2A | GOLDMAN SACHS | MATTHEW L. SCHROEDER | View |
| 3 | STATE STREET CORPORATION | JAMES J. MALERBA | View |
| 3A | STATE STREET CORPORATION | JAMES J. MALERBA | View |
| 4 | SIFMA | SEAN P. NEWTH | View |
| 4A | SIFMA | SEAN P. NEWTH | View |
| 5 | AMERIPRISE FINANCIAL INC. | DAVID K. STEWART | View |
| 5A | AMERIPRISE FINANCIAL INC. | DAVID K. STEWART | View |
| 6 | INVESCO LTD. | RODERICK G. H. ELLIS | View |
| 7 | NAREIT | GEORGE YUNGMANN | View |
| 7A | NAREIT | STEVEN A. WECHSLER | View |
| 8 | FEDERATED INVESTORS INC. | STACEY H. FRIDAY | View |
| 9 | UNDERSIGNED ORGANIZATIONS | View | |
| 10 | BLACKROCK | JOSEPH J. FELICIANI JR. | View |
| 11 | REIS | JOHN J. BACZEWSKI | View |
| 11A | REIS | JOHN BACZEWSKI | View |
| 12 | CFA INSTITUTE/CDPC | SANDRA J. PETERS | View |
| 12A | CFA INSTITUTE/CDPC | KURT N. SCHACHT | View |
| 13 | CITIGROUP | ROBERT TRAFICANTI | View |
| 13A | CITIGROUP | ROBERT TRAFICANTI | View |
| 14 | BLACKSTONE GROUP | KATHLEEN SKERO | View |
| 14A | BLACKSTONE GROUP | KATHLEEN SKERO | View |
| 15 | AFFILIATED MANAGERS GROUP INC. | JAY C. HORGEN | View |
| 16 | FIDELITY INVESTMENTS | KENNETH B. ROBINS | View |
| 17 | PRINCIPAL FINANCIAL GROUP INC. | ANGELA R. SANDERS | View |
| 18 | PCFRC | JUDITH H. O'DELL | View |
| 19 | BESSEMER SECURITIES LLC | JOHN G. MACDONALD | View |
| 20 | JAPAN FOREIGN TRADE COUNCIL INC./ATC | View | |
| 21 | CDC GROUP PLC | GODFREY DAVIES | View |
| 22 | CALCPA/APASC | HOWARD SIBELMAN | View |
| 23 | SOREN MCADAM CHRISTENSON LLP | DAVID P. TUTTLE | View |
| 24 | CRUF | ELMER HUH | View |
| 25 | DEUTSCHE BANK | CYNTHIA MUSTAFA | View |
| 26 | COMMERCE BANCSHARES INC. | JEFFERY ABERDEEN | View |
| 27 | FINANCIAL REPORTING ADVISORS LLC | View | |
| 28 | UNIVERSITY OF NOTRE DAME | View | |
| 29 | CANADA PENSION PLAN INVESTMENT BOARD | NICHOLAS ZELENCZUK | View |
| 30 | NYSSCPA | RICHARD E. PILUSO | View |
| 31 | FORTRESS INVESTMENT GROUP LLC | DANIEL N. BASS | View |
| 32 | BDO USA LLP | View | |
| 33 | THE CARLYLE GROUP | CURTIS L. BUSER | View |
| 34 | SBIA | View | |
| 35 | CAPITAL FOR BUSINESS | HOLLIS HUELS | View |
| 36 | INVESTMENT COMPANY INSTITUTE | GREGORY M. SMITH | View |
| 37 | MIT | ISRAEL RUIZ | View |
| 38 | REYCAP SERVICES INC. | DAVID G. TOWNSEND | View |
| 39 | BB&T | HENRY R. STURKIE III | View |
| 40 | WELLS FARGO & COMPANY | RICHARD D. LEVY | View |
| 41 | AICPA/FINREC | RICHARD PAUL | View |
| 42 | YALE UNIVERSITY | SHAUNA KING | View |
| 43 | MFA FINANCIAL INC. | STEPHEN D. YARAD | View |
| 44 | GROVE STREET ADVISORS LLC | ANN ST. GERMAIN | View |
| 45 | BVCA | SIMON WITNEY | View |
| 46 | BANK OF NEW YORK MELLON CORPORATION | JOHN PARK | View |
| 47 | MORTGAGE BANKERS ASSOCIATION | DAVID H. STEVENS | View |
| 48 | PRICEWATERHOUSECOOPERS LLP | View | |
| 49 | BANK OF AMERICA CORPORATION | JOHN M. JAMES | View |
| 50 | PNC FINANCIAL SERVICES GROUP INC. | JOHN JJ MATTHEWS | View |
| 51 | AMERICAN CAPITAL LTD. | RICHARD KONZMANN | View |
| 52 | RREEF | NEAL ARMSTRONG | View |
| 53 | ACLI | MICHAEL MONAHAN | View |
| 54 | CAPSTEAD MORTGAGE CORPORATION | PHILLIP A. REINSCH | View |
| 55 | WEISERMAZARS LLP | View | |
| 56 | AMERICAN BANKERS ASSOCIATION | MICHAEL L. GULLETTE | View |
| 57 | ARTHUR F. BELL JR. & ASSOCIATES L.L.C. | View | |
| 58 | APPRAISAL INSTITUTE | View | |
| 59 | TWO HARBORS INVESTMENT CORP. | BRAD FARRELL | View |
| 60 | JPMORGAN CHASE & CO. | BRET DOOLEY | View |
| 61 | NATIONWIDE INSURANCE | JAMES D. BENSON | View |
| 62 | AMERICAN CAPITAL AGENCY | BERNICE E. BELL | View |
| 63 | AMERICAN CAPITAL MORTGAGE INVESTMENT CORP. | DONALD HOLLEY | View |
| 64 | DELOITTE & TOUCHE LLP | View | |
| 65 | KPMG LLP | View | |
| 66 | MORGAN STANLEY | PEGGY CAPOMAGGI | View |
| 67 | REZNICK GROUP P.C. | View | |
| 68 | AMIAPG | View | |
| 69 | FIDELITY MANAGEMENT & RESEARCH COMPANY | KENNETH B. ROBINS | View |
| 70 | NATIONAL VENTURE CAPITAL ASSOCIATION | MARK G. HEESEN | View |
| 71 | ANNALY CAPITAL MANAGEMENT INC. | KATHRYN FAGAN | View |
| 72 | MCGLADREY & PULLEN LLP | View | |
| 73 | KKR & CO. L.P. | WILLIAM J. JANETSCHEK | View |
| 74 | LASALLE INVESTMENT MANAGEMENT | JAMES STREZEWSKI | View |
| 75 | T. ROWE PRICE ASSOCIATES INC. | GREGORY K. HINKLE | View |
| 76 | ERNST & YOUNG LLP | View | |
| 77 | CAPITAL GROUP COMPANIES INC. | BRIAN D. BULLARD | View |
| 78 | U.S. VENTURE PARTNERS | MICHAEL P. MAHER | View |
| 79 | AICPA/PCPS/TIC | KAREN KERBER | View |
| 80 | MASSMUTUAL FINANCIAL GROUP | RICHARD BARNHART | View |
| 81 | INDEPENDENCE CAPITAL PARTNERS LLC | R. ERIC EMRICH | View |
| 82 | DUFF & PHELPS CORPORATION | DAVID L. LARSEN | View |
| 83 | IPEV BOARD | WILLIAM J. HUPP | View |
| 84 | GRANT THORNTON LLP | View | |
| 85 | FRANKLIN TEMPLETON INVESTMENTS | LAURA F. FERGERSON | View |
| 86 | GE ASSET MANAGEMENT INCORPORATED | THOMAS A. CONWAY | View |
| 87 | NACUBO | SUSAN M. MENDITTO | View |
| 88 | CLEARING HOUSE ASSOCIATION L.L.C. | DAVID WAGNER | View |
| 89 | ADAMS STREET PARTNERS | WILLIAM J. HUPP | View |
| 90 | METLIFE INC. | PETER M. CARLSON | View |
| 91 | REESA | GARETH LEWIS | View |