Online Comment Letters

Project: 2012-260 Financial Instruments—Credit Losses (Subtopic 825-15)

Reference Number: 2012-260

Financial Instruments—Credit Losses (Subtopic 825-15)

Read a summary of feedback received on the proposed Accounting Standards Update.

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Letter Affiliation Submitted By:
179 OLD NATIONAL BANCORP SCOTT SCHULTE View
180 DISCOVER FINANCIAL SERVICES EDWARD W. MCGROGAN View
181 BDO USA LLP View
182 TEXAR FCU KATHY GIBSON View
183 FEDERAL HOUSING FINANCE AGENCY NICHOLAS J. SATRIANO View
184 NAFCU ANGELA MEYSTER View
185 TEXAS SOCIETY OF CPAS SANDRA K. BROWN View
186 VIEWPOINT BANK N.A. PATTI MCKEE View
187 NAIB FRANK PIGNANELLI View
188 THE PEOPLE'S FCU ART HORNELL View
189 ALLY FINANCIAL INC. MICHAEL ANSPACH View
190 MEMBERSOURCE CREDIT UNION KENNY HARRINGTON View
191 PACIFIC CREST FCU KATHIE PHILP View
192 SWISS RE LTD MARTIN MUELLER View
193 GERMAN BANKING INDUSTRY COMMITTEE RALF GOEBEL AND ERIC EISPERT View
194 ASSURED GUARANTY LTD. WILLIAM J. FINDLAY View
195 12 FEDERAL HOME LOAN BANKS EDWARD V. WELLER View
196 GEORGIA'S OWN CREDIT UNION TERESA MARTIN View
197 ENDURANCE SPECIALTY HOLDINGS LTD. MICHAEL J. MCGUIRE View
198 PENNSYLVANIA CREDIT UNION ASSOCIATION JAMES J. MCCORMACK View
199 NYSSCPA GAIL M. KINSELLA View
200 RISK MANAGEMENT ASSOCIATION WILLIAM F. GITHENS View
201 LINCOLN NATIONAL CORPORATION DOUGLAS N. MILLER View
202 IOWA CREDIT UNION LEAGUE PATRICK S. JURY View
203 MICHIGAN CREDIT UNION LEAGUE DAVE ADAMS View
204 BRITISH BANKERS' ASSOCIATION PAUL CHISNALL View
205 KANSAS CREDIT UNION ASSOCIATION JEREL WRIGHT View
206 COMMUNITY STATE BANK STEVEN A. GRELL View
207 KPMG IFRG LIMITED View
208 COMMITTEE ON CAPITAL MARKETS REGULATION R. GLENN HUBBARD View
209 HSBC IAIN J. MACKAY View
210 IMA/FRC NANCY J. SCHROEDER View
211 STATE STREET CORPORATION SEAN P. NEWTH View
212 PRINCIPAL FINANCIAL GROUP ANGELA R. SANDERS AND TIMOTHY M. DUNBAR View
213 BANK OF SOUTHSIDE VIRGINIA J. PETER CLEMENTS View
214 PROTECTIVE LIFE CORPORATION STEVEN G. WALKER View
215 ELFA WILLIAM G. SUTTON View
216 SELF-HELP RANDY CHAMBERS AND MARCUS BOWEN View
217 AIR PRODUCTS AND CHEMICALS INC. M. SCOTT CROCCO View
218 CREDIT UNION ONE SCOTT SOMMERS View
219 LAKE CITY BANK MICHAEL L. KUBACKI View
220 BKD LLP View
221 UNITEDHEALTH GROUP INCORPORATED ERIC S. RANGEN View
222 CAMDEN NATIONAL CORPORATION SUSAN H. WEBER View
223 CNA FINANCIAL CORPORATION LAWRENCE J. BOYSEN View
224 GEORGIA CREDIT UNION LEAGUE SELINA M. GAMBRELL View
225 GENWORTH FINANCIAL INC. KELLY L. GROH View
226 CONFERENCE OF STATE BANK SUPERVISORS JOHN W. RYAN View
227 MBIA INC. KELLEY KORTMAN View
228 PICPA/AAPC RICHARD E. WORTMANN View
229 FINANCIAL REPORTING POLICY COMMITTEE SEE LISTED View
230 PFIZER INC. LORETTA V. CANGIALOSI View
231 PLANTE & MORAN PLLC View
232 NAVY FEDERAL CREDIT UNION LAUREN LLOYD View
233 STANCORP FINANCIAL GROUP INC. ROBERT STACKHOUSE View
234 PORTFOLIO RECOVERY ASSOCIATES INC. KEVIN P. STEVENSON View
235 THE HARTFORD FINANCIAL SERVICES GROUP INC. SCOTT R. LEWIS View
236 SELECT FEDERAL CREDIT UNION BELINDA BARRERA-MCDANIEL View
237 WELLPOINT INC. JOHN E. GALLINA View
238 BANKS OF THE FARM CREDIT SYSTEM KAREN R. BRENNER View
239 PRUDENTIAL FINANCIAL INC. JOSEPH M. RICCARDI View
240 SANDISK CORPORATION DONALD F. ROBERTSON JR. View
241 BOK FINANCIAL CORPORATION JOHN C. MORROW View
242 PROGRESSIVE CORPORATION JEFFREY W. BASCH View
243 CDC FCU WALTER L. HOBBY View
244 TEXAS CREDIT UNION LEAGUE RICHARD L. ENSWEILER View
245 AMERIPRISE FINANCIAL INC. DAVID K. STEWART View
246 BALDWIN & LYONS INC. MICHAEL B. EDWARDS View
247 ZIONS BANCORPORATION ALEXANDER J. HUME View
248 FARM CREDIT SERVICES OF AMERICA/ACA MICHAEL D. VERZAL View
249 CITIGROUP ROBERT TRAFICANTI View
250 NEW YORK COMMUNITY BANCORP INC. JOHN J. PINTO View
251 PSEG DEREK M. DIRISIO View
252 PNC FINANCIAL SERVICES GROUP GREGORY H. KOZICH View
253 LSTA SHERIF SAKR AND ELLEN HEFFERAN View
254 GENERAL MOTORS COMPANY THOMAS S. TIMKO View
255 LEAGUE OF SOUTHEASTERN CREDIT UNIONS PATRICK LA PINE View
256 RESOURCE ONE CREDIT UNION JIM BRISENDINE View
257 HONOLULU FCU WARREN NAKAMURA View
258 MAYER HOFFMAN MCANN P.C. View
259 JPMORGAN CHASE & CO. BRET DOOLEY View
260 GREATER EL PASO'S CREDIT UNION CRYSTAL LONG View
261 OSU FEDERAL BOBBIE L. WARNER View
262 DESERT SCHOOLS FCU MARK J. WIETE View
262A DESERT SCHOOLS FCU SUSAN C. FRANK View
263 IBERIABANK M. SCOTT PRICE AND DAVID E. SHEFFIELD View
264 CAPITAL ONE FINANCIAL CORPORATION R. SCOTT BLACKLEY View
265 U.S. BANCORP CRAIG E. GIFFORD View
266 OHIO CREDIT UNION LEAGUE JOHN F. KOZLOWSKI AND CAROLE MCCALLISTER View
267 SMW 104 FCU RICK HANAN View
268 TRAVELERS COMPANIES INC. D. KEITH BELL View
269 EDUCATION CREDIT UNION MICHELLE YBARRA View
270 METLIFE INC. PETER M. CARLSON View
271 AFLAC INC. JUNE P. HOWARD View
272 FEDERAL FINANCIAL INSTITUTION REGULATORY AGENCIES SEE LISTED View
273 NCUA DEBBIE MATZ View
274 MCGLADREY LLP View
275 PRICEWATERHOUSECOOPERS LLP View
276 AMERICAN INTERNATIONAL GROUP INC. JEFF MESHBERG View
277 MID MINNESOTA FCU PAMELA S. FINCH View
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