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:
188 BVRLA GERRY KEANEY View
189 ERMEWA OLIVIER GHESQUIERE ALAIN STOCKER View
190 LAFARGE JEAN-JACQUES GAUTHIER View
191 NORTHGATE PLC MARK HUNT View
192 FOUNDATION DEMIDOV MAXIM View
193 SAF HOLLAND GMBH WILFRIED TREPELS AND JORG WAHL View
194 SIEMENS AG JOCHEN SCHMITZ View
195 VTG ANDREAS TIMM KATARINA NYBERG-SCHAPER View
196 HERMES EQUITY OWNERSHIP SERVICES LIMITED PAUL LEE View
197 IICL STEVEN R. BLUST View
198 MARKS AND SPENCER PLC ALAN STEWART View
199 KPMG IFRG LIMITED View
200 AMERICAN GAS ASSOCIATION WILLIAM R. FORD View
201 AVIATION WORKING GROUP JEFFREY WOOL View
202 WILLIAMS BROTHERS CONSTRUCTION CO INC ELIZABETH C. VINCENT View
203 DOOSAN INFRACORE FINANCIAL SOLUTIONS EDWARD HETHERINGTON View
204 PHH ARVAL BRADLEY J. HOWATT AND LEON F. KURTZ View
205 NEW YORK COMMUNITY BANCORP INC. JOHN J. PINTO View
206 CICPAC JOHN CORCORAN View
207 SIMON PROPERTY GROUP INC. STEVEN K. BROADWATER View
208 ENBRIDGE INC. J. RICHARD BIRD View
209 INTERNATIONAL ASSOCIATION OF DRILLING CONTRACTORS DAVID MELIZA View
210 NAREIT GEORGE L. YUNGMANN AND CHRISTOPHER T. DRULA View
210A NAREIT/REESA GEORGE L. YUNGMANN AND CHRISTOPHER T. DRULA View
211 LS POWER GROUP JOSEPH L. MYERS View
212 TEXAS INSTRUMENTS INC. RAFAEL LIZARDI View
213 SIGNATURE FINANCIAL LLC WALTER RABIN View
214 KYCPA GLENN BRADLEY View
215 TIAA MATTHEW KURZWEIL AND PHILLIP G. GOFF View
216 DELL INC. SEE LISTED View
217 TAL INTERNATIONAL GROUP INC. JOHN BURNS AND MICHELLE GALLAGHER View
218 MSCPA TIG JOSHUA A. AYERS AND MARK G. HINSEN View
219 GAP INC. ROGER CHELEMEDOS View
220 DONLEN CORPORATION PATRICK MCGLINN View
221 UNION PACIFIC RAILROAD COMPANY TODD M. RYNASKI View
222 ENCANA CORPORATION WILLIAM A. STEVENSON View
223 ANADARKO PETROLEUM CORPORATION M. CATHY DOUGLAS View
224 THE STRENGTH MATTERS CFO WORKING GROUP SEE LISTED View
225 CONOCOPHILLIPS GLENDA M. SCHWARZ View
226 WSCPA JENNIFER GETTMANN View
227 LEAF COMMERCIAL CAPITAL INC. ROBERT K. MOSKOVITZ View
228 AMSTERDAM US CPA SOLUTIONS B.V. NARWIN S. DOEKHI View
229 KEIDANREN View
230 AERCAP HOLDINGS N.V. KEITH HELMING View
231 BERRY DUNN MCNEIL & PARKER LLC View
232 SOUTHERN COMPANY ANN P. DAISS View
233 FEDERAL HOME LOAN BANKS EDWARD V. WELLER View
234 FIFTH THIRD BANCORP MARK D. HAZEL View
235 PPL CORPORATION VINCENT SORGI View
236 NJSCPA AASIG RENEE RAMPULLA View
237 ELEX GROUP INC. MARC A. PETTINE View
238 D. SUPKIS CHEEK PLLC View
239 EDISON ELECTRIC INSTITUTE RICHARD F. MCMAHON JR. View
240 CORENET GLOBAL ANGELA CAIN View
241 VERIZON COMMUNICATIONS INC. MONTY GARRETT View
242 AMERIPRISE FINANCIAL INC. DAVID K. STEWART View
243 TAUBMAN CENTERS INC. SEE LISTED View
244 SHERWIN-WILLIAMS COMPANY SEAN P. HENNESSY View
245 CHORUS AVIATION INC. DOUG CLARKE View
246 AFLAC INC. JUNE P. HOWARD View
247 L BRANDS INC. SEE LISTED View
248 APPRAISAL INSTITUTE View
249 JONES LANG LASALLE INCORPORATED CHRISTIE B. KELLY View
250 ABB LTD. MUHAMMAD JAHANGIR KHAN AND BERNHARD GARHAMMER View
251 GSG FINANCIAL LLC ANDREW A. BENDER View
252 CALPINE CORPORATION JIM D. DEIDIKER View
253 BNSF RAILWAY COMPANY JULIE PIGGOTT View
254 UNION LEASING GREGORY A. KECHIK View
255 SBA COMMUNICATIONS CORPORATION BRIAN D. LAZARUS View
256 AIR PRODUCTS AND CHEMICALS INC. M. SCOTT CROCCO View
257 FEDEX CORPORATION JOHN L. MERINO AND HERBERT C. NAPPIER View
258 QUALCOMM INCORPORATED GEORGE S. DAVIS View
259 CREDIT SUISSE GROUP RUDOLF BLESS AND ANTOINETTE CHRISTEN BUCHLI View
260 NAFCU ANGELA MEYSTER View
261 TRITON CONTAINER INTERNATIONAL LIMITED STEPHEN N. CONTROULIS View
262 DELOITTE TOUCHE TOHMATSU LIMITED VERONICA POOLE View
263 OMSA JAMES L. ADAMS View
264 CBRE GROUP INC. ARLIN E. GAFFNER View
265 RAYTHEON COMPANY MICHAEL J. WOOD View
266 TIM HORTONS INC. CYNTHIA J. DEVINE View
267 MAGELLAN MIDSTREAM PARTNERS L.P. JOHN D. CHANDLER AND JOHN H. WALKUP View
268 PFIZER INC. LORETTA V. CANGIALOSI View
269 CIT GROUP INC. E. CAROL HAYLES View
270 TCF FINANCIAL CORPORATION MICHAEL JONES View
271 METLIFE INC. PETER M. CARLSON View
272 RILA FLC SANDRA L. KENNEDY View
273 REGIONS FINANCIAL CORPORATION BRAD KIMBROUGH View
274 THE GEORGE WASHINGTON UNIVERSITY SHARON HEINLE View
275 SKYWEST INC. ERIC WOODWARD View
276 FIRSTENERGY CORP. K. JON TAYLOR View
277 TRANSOCEAN LTD. DAVID TONNEL AND DAVID MELIZA View
278 TOYOTA MOTOR CREDIT CORPORATION JEFFREY LANKEY View
279 HEWLETT-PACKARD COMPANY MARC LEVINE View
280 HEALTHCARE REALTY TRUST INCORPORATED View
281 PICPA A&A COMMITTEE RICHARD E. WORTMANN View
282 TRANSCANADA CORPORATION G. GLENN MENUZ View
283 BEACON INTERMODAL LEASING LLC JEFFREY GANNON View
284 THE DOW CHEMICAL COMPANY RON EDMONDS View
285 OSCPA A&A COMMITTEE DANIEL P. STEWARD View
286 NATIONAL RETAIL FEDERATION CARLEEN C. KOHUT View
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