Online Comment Letters

Project: 2013-260 Fair Value Measurement (Topic 820) Deferral of the Effective Date of Certain Disclosures for Nonpublic Employee Benefi

Reference Number: 2013-260

Fair Value Measurement (Topic 820): Deferral of the Effective Date of Certain Disclosures for Nonpublic Employee Benefit Plans in Update No. 2011-04

Letter Affiliation Submitted By:
1 INLAND TRUCK PARTS COMPANY GREG KLEIN View
2 HMC ARCHITECTS GREGORY STOLROW View
3 GARNEY CONSTRUCTION TOM DAHL View
4 AMSTED INDUSTRIES INCORPORATED JESSICA DEPETRO View
5 ENTERTAINMENT PARTNERS MICHAEL WOFFORD View
6 VOLKERT INC THOMAS ZOGHBY View
7 JACOBSEN CONSTRUCTION COMPANY INC GARY ELLIS View
8 TMI HOSPITALITY INC. LISA M. HELBLING View
9 PICKETT, CHANEY & MCMULLEN LLP TODD BROWN View
10 BURNS & MCDONNELL ENGINEERING DENNY SCOTT View
11 HOLDEN INDUSTRIES GREG HAMILTON View
12 LIFETOUCH INC. JOHN MCCORMICK View
12A LIFETOUCH INC. GLENN ELO View
13 WESTECH GREG HOWELL View
13A WESTECH GREG HOWELL View
14 PRINCIPAL FINANCIAL GROUP KIM BLAUGHER View
15 JOHN SWEENEY View
16 FORSYTHE TECHNOLOGY INC. DANIEL NOONAN View
17 EMERY SAPP & SONS INC DAN HOOVER View
18 BORDER STATES TAMMY MILLER View
19 LSI WARREN S. ROSANDER View
20 CLARK NUBER SHELLY ARCHULETA View
21 WOOD HARBINGER INC. JEFF SHILLCUTT View
22 PCG SCOTT BECKLEY View
23 STERNBERG LIGHTING JOEL PERLIN View
24 MESSER CONSTRUCTION CO. E. PAUL HITTER JR. View
25 THOMAS & SKINNER INC. VERNON DETLEF View
26 DANSKO JAMES FOX View
27 AMANDA HOLMES View
28 JEANNETTE R. RIEGER-BORER View
29 THE LAW COMPANY INC. MARC PORTER View
30 RECOLOGY PAUL P. DOUGHERTY View
30A RECOLOGY MARK R. LOMELE View
31 MCSOLEY MCCOY & CO. TOM STRETTON View
32 BLUE RIDGE ESOP ASSOCIATES TOM ROBACK View
32A BLUE RIDGE ESOP ASSOCIATES TOM ROBACK View
33 H&C TOOL SUPPLY CORP. DONALD E. WALTZER View
34 GLHN ARCHITECTS & ENGINEERS INC. ROGER B. HARWELL View
35 HARRELL REMODELING INC. SUSAN P. PINES View
36 MARK SLETTO View
37 RAMEY KEMP & ASSOCIATES RAMEY F. KEMP JR. View
38 BIERSCHBACH EQUIPMENT & SUPPLY GENE THOMPSON View
39 SUN AUTOMATION INC. M. CHRISTINE SINELLI View
40 LEWIS TREE SERVICE INC. JAMES W. STENGER View
41 NYSSCPA GAIL M. KINSELLA View
42 DELOITTE & TOUCHE LLP View
43 CHESTNUT RIDGE FOAM INC. CARL OGBURN View
44 CHATSWORTH PRODUCTS INC. LARRY RENAUD View
45 BURNETT COMPANIES CONSOLIDATED INC. DEBBIE D'AMBROSIO View
46 MCGLADREY LLP View
47 ERNST & YOUNG LLP View
48 PRICEWATERHOUSECOOPERS LLP View
49 CARRIS REELS INC. DAVID FITZ-GERALD View
50 THE ORIGINAL MATTRESS FACTORY INC. GREGORY F. TRZCINSKI AND COLEEN D. PATNEAU View
51 CLIFTONLARSONALLEN LLP WILLIAM F. DRIMEL View
52 W. L. GORE & ASSOCIATES INC. HOLLY WILLIAMS View
53 HORIZON TRUST & INVESTMENT MANAGEMENT RACHEL L. SAXON View
54 JOHN STOCKEL View
55 U.S. DEPARTMENT OF LABOR PHYLLIS C. BORZI View
56 THE WALMAN OPTICAL COMPANY CHARLES PILLSBURY View
57 STERN BROTHERS VALUATION ADVISORS JOHN C. KORSCHOT View
58 PLANTE & MORAN PLLC View
59 SONALYSTS INC. LAWRENCE F. CLARK View
60 TRIAD ENGINEERING INC. TINA MCPHAIL View
61 ESOP ASSOCIATION-FINANCE COMMITTEE SANDY SHOEMAKER View
62 AUSTIN INDUSTRIES LORI E. BRAKHAGE View
63 COLLEGE LOAN CORPORATION TODD TRANSUE View
64 BKD LLP ALAN TAYLOR View
65 ROORDA PIQUET & BESSEE INC. MARCUS R. PIQUET View
66 ROSENDIN ELECTRIC INC. WILLIAM P. MICENE View
67 HLB TAUTGES REDPATH LTD. SARAH GENGENBACH View
68 BOULAY HEUTMAKER ZIBELL & CO. P.L.L.P. ERIK ALLEN View
69 PARKSITE INC. RONALD C. BARTHEL View
70 WOODWARD COMMUNICATIONS INC. STEVE LARSON View
71 REA & ASSOCIATES INC. DARLENE FINZER View
72 STRATEGIC INVESTMENT COUNSEL CORPORATION COLIN M. HENDERSON View
73 THE ASU GROUP DEBRA CLAEYS AND SARAH HARTMAN View