Project: 2011-230- (Revised)—Revenue Recognition (Topic 605): Revenue from Contracts with Customers
Reference Number: 2011-230
(Revised)—Revenue Recognition (Topic 605): Revenue from Contracts with Customers
Reference Number: 2011-230
(Revised)—Revenue Recognition (Topic 605): Revenue from Contracts with Customers
| Letter | Affiliation | Submitted By: | |
|---|---|---|---|
| 93 | TEXTRON INC. | RICHARD L. YATES | View |
| 94 | AMERICAN ACCOUNTING ASSOCIATION | YURI BIONDI | View |
| 95 | ORANGE | GERVAIS PELLISSIER | View |
| 96 | TOYOTA MOTOR CREDIT CORPORATION | JEFFREY LANKEY | View |
| 97 | QUALCOMM INCORPORATED | WILLIAM E. KEITEL | View |
| 98 | SANMINA-SCI CORPORATION | TODD SCHULL | View |
| 99 | AMERICAN ACADEMY OF ACTUARIES/RM&FRC | WILLIAM C. HINES | View |
| 100 | EFFAS/FAC | GIAMPAOLO TRASI | View |
| 101 | WILLIAMS COMPANIES INC. | TED TIMMERMANS | View |
| 102 | WOODBURY UNIVERSITY | SALVADOR ZAMORA | View |
| 103 | CARD COMPLIANT LLC | PHILLIP C. ROUSE | View |
| 104 | GOLDMAN SACHS GROUP INC. | MATTHEW L. SCHROEDER | View |
| 105 | WOODBURY UNIVERSITY | CHOI IAN LAO | View |
| 106 | HYDRO-QUEBEC | LISE CROTEAU | View |
| 107 | WOODBURY UNIVERSITY | JENNIFER UCELO | View |
| 108 | PEPSICO INC. | MARIE T. GALLAGHER | View |
| 109 | SARAH OBAIDEE | View | |
| 110 | MENTOR GRAPHICS CORPORATION | RICHARD P. TREBING | View |
| 111 | WALT DISNEY COMPANY | BRENT A. WOODFORD | View |
| 112 | UNITED TECHNOLOGIES CORPORATION | PETER F. LONGO | View |
| 113 | TELIASONERA AB | CHRISTIAN LUIGA | View |
| 114 | MNP LLP | JODY MACKENZIE | View |
| 115 | NATIONAL FOOTBALL LEAGUE | ROSEMARY ROSER | View |
| 116 | BNY MELLON | JOHN PARK | View |
| 117 | LOCKHEED MARTIN CORPORATION | CHRISTOPHER J. GREGOIRE | View |
| 118 | MCKESSON CORPORATION | JEFFREY C. CAMPBELL | View |
| 119 | VERIZON COMMUNICATIONS INC. | ROBERT J. BARISH | View |
| 120 | REESA | GEORGE L. YUNGMANN | View |
| 121 | MORGAN STANLEY | PEGGY CAPOMAGGI | View |
| 122 | MOSS ADAMS LLP | View | |
| 123 | KENTUCKY SOCIETY OF CPAS/ESC | GLENN BRADLEY | View |
| 124 | DRIVETIME AUTOMOTIVE GROUP INC. | MARK G. SAUDER | View |
| 125 | THE BOEING COMPANY | DIANA L. SANDS | View |
| 126 | XILINX INC. | JON A. OLSON | View |
| 127 | MYR GROUP INC. | LOIS A. GATTO | View |
| 128 | HONEYWELL INTERNATIONAL INC. | KATHLEEN A. WINTERS | View |
| 129 | PNM RESOURCES INC. | HENRY A. INGALLS | View |
| 130 | JONES LANG LASALLE INCORPORATED | MARK K. ENGEL | View |
| 131 | U.S. BANCORP | CRAIG E. GIFFORD | View |
| 132 | INTERDIGITAL INC. | RICHARD J. BREZSKI | View |
| 133 | PNC FINANCIAL SERVICES GROUP INC. | JOHN JJ MATTHEWS | View |
| 134 | THE WORLD BANK | CHARLES A. MCDONOUGH | View |
| 135 | MASSMUTUAL FINANCIAL GROUP | RICHARD BARNHART | View |
| 136 | U.S. GENERAL SERVICES ADMINISTRATION | ALEXIS M. STOWE | View |
| 137 | INTERNATIONAL CORPORATE GOVERNANCE NETWORK | CHRISTIANNA WOOD | View |
| 138 | WOODBURY UNIVERSITY | ASHLEY W. BURROWES | View |
| 139 | TRANSCANADA CORPORATION | G. GLENN MENUZ | View |
| 140 | REZNICK GROUP P.C. | View | |
| 141 | CITIGROUP | ROBERT TRAFICANTI | View |
| 142 | CHRYSLER GROUP LLC | BONNIE S. CATLIN | View |
| 143 | WOODBURY UNIVERSITY | ROBERT C. JINKENS | View |
| 144 | NAVISTAR INTERNATIONAL CORPORATION | RICHARD TARAPCHAK | View |
| 145 | INTEL CORPORATION | JAMES G. CAMPBELL | View |
| 146 | EDISON INTERNATIONAL | MARK C. CLARKE | View |
| 147 | CAPITAL GROUP COMPANIES INC. | BRUCE MEIKLE | View |
| 148 | AMERICAN UNIVERSITY IN BULGARIA | INTERMEDIATE ACCOUNTING STUDENTS | View |
| 149 | CROWE HORWATH LLP | View | |
| 150 | MICROCHIP TECHNOLOGY INCORPORATED | J. ERIC BJORNHOLT | View |
| 151 | DIRECTV | JOHN F. MURPHY | View |
| 152 | THE BLACKSTONE GROUP | KATHLEEN SKERO | View |
| 153 | FORD MOTOR COMPANY | SUSAN CALLAHAN | View |
| 154 | CISCO SYSTEMS INC. | PRAT BHATT | View |
| 155 | CAS INTERNATIONAL/IFRS WORKING GROUP | View | |
| 156 | INTERNATIONAL ACTUARIAL ASSOCIATION | DESMOND K. SMITH | View |
| 157 | AUSTRALIAN ACCOUNTING STANDARDS BOARD | KEVIN M. STEVENSON | View |
| 158 | VIVENDI | PHILIPPE CAPRON | View |
| 159 | TELEFONICA S.A. | MARTA SOTO | View |
| 160 | WEISERMAZARS LLP | View | |
| 161 | HEWLETT-PACKARD COMPANY | JIM MURRIN | View |
| 162 | CAROLINE WALKER | View | |
| 163 | HONG KONG INSTITUTE OF CPAS | STEVE ONG | View |
| 164 | PFIZER INC. | LORETTA V. CANGIALOSI | View |
| 165 | JAPANESE INSTITUTE OF CPAS | KEIKO KISHIGAMI | View |
| 166 | JACKIE LYONS | View | |
| 167 | ANDREA PSORAS | View | |
| 168 | CREDIT SUISSE GROUP | RUDOLF BLESS | View |
| 169 | AFRAC | ROMUALD BERTL | View |
| 170 | SINGAPORE ACCOUNTING STANDARDS COUNCIL | SIEW LUIE SOH | View |
| 171 | BAKER TILLY UK AUDIT LLP | COLIN D. BURNS | View |
| 172 | SHU LUN PAN CPAS LLP | View | |
| 173 | CONSTRUCTION ASSOCIATION OF KOREA | SAM-KYU CHOI | View |
| 174 | CPC | EDISON ARISA PEREIRA | View |
| 175 | ICPAS OF KENYA | View | |
| 176 | GERMAN CONSTRUCTION INDUSTRY ASSOCIATION | RALF-PETER OEPEN | View |
| 177 | FAR | GORAN ARNELL | View |
| 178 | FLETCHER BUILDING LIMITED | JOHN HAMES | View |
| 179 | HIDEO NIWA | View | |
| 180 | HOLCIM GROUP SUPPORT LTD. | MARK CORGAT | View |
| 181 | IACVA | JAMES P. CATTY | View |
| 182 | INVESTMENT & LIFE ASSURANCE GROUP LIMITED | LYNDA MAYNARD | View |
| 183 | JAPAN FEDERATION OF CONSTRUCTION CONTRACTORS | HIDETO WATANABE | View |
| 184 | JAPAN FOREIGN TRADE COUNCIL/ATC | View | |
| 185 | SUKUNE TAKEUCHI | View | |
| 186 | GRANT THORNTON INTERNATIONAL LTD | KENNETH C. SHARP | View |
| 187 | IMA/FRC | ALLAN COHEN | View |
| 188 | ACCOUNTING STANDARDS BOARD OF JAPAN | MASAJI MIYAKO | View |
| 189 | ANC | JEROME HAAS | View |
| 190 | CIPFA | PAUL MASON | View |
| 191 | FUND FOR CONSTRUCTION INDUSTRY PROMOTION JAPAN | SHUNICHI UCHIDA | View |
| 192 | HFMA | MARC B. SCHER | View |