Online Comment Letters

Project: 2013-270 Leases (Topic 842): a revision of the 2010 proposed FASB Accounting Standards Update, Leases (Topic 840)

Reference Number: 2013-270

Leases (Topic 842): a revision of the 2010 proposed FASB Accounting Standards Update, Leases (Topic 840)

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Letter Affiliation Submitted By:
90 SHELL INTERNATIONAL B.V. PAUL MORSHUIS View
91 WESFARMERS LIMITED TERRY BOWEN View
92 MICHAEL T. WILLOW View
93 YINGDA INTERNATIONAL LEASING CO. LTD. XIAOWEN SUN View
94 CIGNA CORPORATION MARY T. HOELTZEL View
95 WELLS FARGO & COMPANY RICHARD D. LEVY View
96 BEACON RAIL LEASING THEODORE J. GAFFNEY View
97 VANTAGE DRILLING COMPANY DOUGLAS G. SMITH View
98 API PATRICK T. MULVA AND STEPHEN COMSTOCK View
99 FINANCIAL REPORTING ADVISORS LLC View
100 TRALA THOMAS M. JAMES View
101 TOUAX GROUP THIERRY S. DE LA BRELIE View
102 INVESTOR ADVISORY COMMITTEE View
103 LAWRENCE NATIONALEASE STEPHEN A. LAWRENCE View
104 MORTON ALAN HAAS & CO. MICHAEL C. HAAS View
105 TRAC INTERMODAL CHRISTOPHER ANNESE AND JOSEPH F. KOZINSKI View
106 FORSYTHE/MCARTHUR ASSOCIATES INC. GARY W. LOMONACO View
107 TW TELECOM INC. JILL R. STUART AND CHERIE L. BARRETT View
108 BECHTEL GROUP INC. ANETTE SPARKS View
109 PORTFOLIO FINANCIAL SERVICING COMPANY JOHN ENYART View
110 RICS BEN ELDER View
111 THE CATHOLIC UNIVERSITY OF AMERICA SHERI L. HARDISON View
112 ELFA WILLIAM G. SUTTON View
113 WASHINGTON REAL ESTATE INVESTMENT TRUST ROBERT W. FISHER View
114 CHEVRON CORPORATION MATTHEW J. FOEHR View
115 FLEET LEASING INDUSTRY SEE LISTED View
116 BDL HORST FITTLER AND MARTIN VOSSELER View
117 GRANT THORNTON KENNETH C. SHARP AND JEFFREY L. BURGESS View
118 NVL PETER-JAN BENTEIN View
119 THE SWEDISH FINANCIAL REPORTING BOARD ANDERS ULLBERG View
120 SAICA SUE LUDOLPH View
121 TOYS "R" US INC. F. CLAY CREASEY JR. View
122 AMERICAN TRUCKING ASSOCIATIONS WARREN E. HOEMANN AND ROBERT C. PITCHER View
123 COMITE DE PRONUNCIAMENTOS CONTABEIS-CPC IDESIO DA SILVA COELHO JUNIOR View
124 SWIFT ENERGY COMPANY ALTON HECKAMAN View
125 MODULAR BUILDING INSTITUTE TOM HARDIMAN View
126 AEROCENTURY CORP. View
127 FLEET ADVANTAGE LLC BRIAN K. HOLLAND View
128 NYSSCPA J. MICHAEL KIRKLAND View
129 DOLLAR GENERAL CORPORATION DAVID M. TEHLE View
130 PENSKE TRUCK LEASING CO. L.P. CHERI J. HIMES View
131 HYDRO-QUEBEC LISE CROTEAU View
132 TIME WARNER CABLE INC. WILLIAM F. OSBOURN JR. View
133 ALLERGAN INC. JAMES F. BARLOW AND MARC VEALE View
134 ESMA STEVEN MAIJOOR View
135 EBF GUIDO RAVOET View
136 FEMSA View
137 PENGROWTH ENERGY CORPORATION View
138 RBS RAJAN KAPOOR View
139 FINANCE AND LEASING ASSOCIATION View
140 HSBC GAVIN A. FRANCIS View
141 JAPAN LEASING ASSOCIATION SHUNICHI ASADA View
142 JAPAN PROPERTY MANAGEMENT ASSOCIATION View
143 KINGSTON SMITH LLP View
144 PORTERBROOK WILL DAY View
145 SYSMEX DEUTSCHLAND GMBH View
146 SAAJ CAC KEIKO KITAMURA View
147 AIR NEW ZEALAND LIMITED ROBERT MCDONALD View
148 ACLI MICHAEL MONAHAN View
148A ACLI MICHAEL MONAHAN View
149 FEI CANADA/CCR GORDON HEARD View
150 JOHN M J WILLIAMSON View
151 NZASB MICHELE EMBLING View
152 VIACOM INC. KATHERINE GILL-CHAREST View
153 CAI INTERNATIONAL INC. TIMOTHY PAGE View
154 A GROUP OF JAPANESE COMPANIES SEE LISTED View
155 REGUS PLC S.A. DOMINIQUE YATES View
156 THE WILLIAMS COMPANIES INC. TED TIMMERMANS View
157 IBM CORPORATION GREGG L. NELSON View
158 ICBA JAMES KENDRICK View
159 TSCPA SANDRA K. BROWN View
160 MORGAN STANLEY G. DAVID BONNAR View
161 ALCATEL LUCENT FRANCOIS DUGIT-PINAT AND CHUCK KELLY View
162 BANK OF COMMUNICATIONS View
163 CONFEDERATION OF SWEDISH ENTERPRISE CLAES NORBERG View
164 DEUTSCHE TELEKOM AG GUILLAUME MAISONDIEU AND MICHAEL BRUCKS View
165 DASB HANS DE MUNNIK View
166 HKAB BOEY WONG View
167 ICPAS IN ISRAEL ARNON RATZKOVSKY View
167A ICPAS IN ISRAEL ADIR INBAR AND ARNON RATZKOVSKY View
168 PACIFIC BASIN SHIPPING LIMITED View
169 ALTRIA GROUP INC. IVAN S. FELDMAN View
170 ICSC BETSY LAIRD View
171 EMC CORPORATION WILLIAM CONNELL View
172 HITACHI CAPITAL AMERICA CORP. WILLIAM H. BESGEN View
173 PRINCIPAL FINANCIAL GROUP ANGELA R. SANDERS View
174 UNITED STATES STEEL CORPORATION GREGORY A. ZOVKO View
175 RBS CITIZENS ASSET FINANCE INC. MARC A. PAULHUS View
176 NATIONAL ASSOCIATION OF MANUFACTURERS CHRISTINA CROOKS View
177 ANZ SHANE BUGGLE View
178 COMMONWEALTH BANK OF AUSTRALIA MICHAEL FORD View
179 JFTC ACCOUNTING & TAX COMMITTEE SEE LISTED View
180 MINSHENG FINANCIAL LEASING COMPANY LIMITED View
181 REEF CASINO TRUST ALISON GALLIGAN View
182 AIR CHINA LIMITED ZHANG ZHI SHUN View
183 BAKER TILLY COLIN BURNS View
184 BRITISH HELICOPTER ASSOCIATION PETER NORTON View
185 DE LAGE LANDEN J.A. KUSTERS View
186 AIR CANADA CHRIS ISFORD View
187 ASSOCIATION OF CORPORATE TREASURERS SEE LISTED View
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