Online Comment Letters

Project: 2013-230 Presentation of Financial Statements (Topic 205): Reporting Discontinued Operations

Reference Number: 2013-230

Presentation of Financial Statements (Topic 205): Reporting Discontinued Operations

Letter Affiliation Submitted By:
1 IMA/FRC NANCY J. SCHROEDER View
2 PICPA A&A COMMITTEE RICHARD E. WORTMANN View
3 CHRIS BARNARD View
4 AAA/FARS/FRPC SEE LISTED View
5 NYSSCPA J. MICHAEL KIRKLAND View
6 IACVA JAMES P. CATTY View
7 GEORGIA SOCIETY OF CPAS JENNIFER BIRTZ View
8 PRICEWATERHOUSECOOPERS LLP View
9 NAREIT GEORGE L. YUNGMANN AND CHRISTOPHER T. DRULA View
10 HOST HOTELS & RESORTS INC. BRIAN MACNAMARA View
11 ERNST & YOUNG LLP View
12 BDO USA LLP View
13 METLIFE INC. PETER M. CARLSON View
14 NJSCPA/A&ASIG RENEE RAMPULLA View
15 CITIGROUP ROBERT TRAFICANTI View
16 TYCO INTERNATIONAL SAM ELDESSOUKY View
17 IBM CORPORATION GREGG L. NELSON View
18 ICPAS/APC SCOTT G. LEHMAN AND AMANDA RZEPKA View
19 AIG JEFF MESHBERG View
20 CHEVRON CORPORATION MATTHEW J. FOEHR View
21 TAUBMAN CENTERS INC. ESTHER R. BLUM AND DAVID A. WOLFF View
22 DELOITTE & TOUCHE LLP View
23 CREDIT SUISSE GROUP RUDOLF BLESS AND TRUDY DUBACHER View
24 YUM! BRANDS INC. DAVID E. RUSSELL View
25 EMERSON RICHARD J. SCHLUETER View
26 HEALTH CARE REIT INC. SCOTT A. ESTES AND PAUL D. NUNGESTER JR. View
27 PFIZER INC. LORETTA V. CANGIALOSI View
28 BALL CORPORATION SHAWN M. BARKER View
29 TIM CHATTING View
30 THE WILLIAMS COMPANIES INC. TED TIMMERMANS View
31 CORESITE REALTY CORPORATION JEFFREY S. FINNIN View
32 MCGLADREY LLP View
33 PNC FINANCIAL SERVICES GROUP INC. JOHN JJ MATTHEWS View
34 ALLY FINANCIAL INC. MICHAEL ANSPACH View
35 CALCPA/AP&ASC MICHAEL D. FEINSTEIN View
36 PNM RESOURCES INC. HENRY A. INGALLS View
37 GRANT THORNTON LLP View
38 ALCOA INC. GRAEME BOTTGER View
39 AICPA/PCPS/TIC KAREN KERBER View
40 GOLDMAN SACHS MATTHEW L. SCHROEDER View
41 IHS INC. HEATHER MATZKE-HAMLIN View
42 SOCIETY OF LOUISIANA CPAS ALEX SUFFRIN View
43 ELI LILLY AND COMPANY DONALD A. ZAKROWSKI View
44 KPMG LLP View
45 FORD MOTOR COMPANY SUSAN M. CALLAHAN View