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:
287 GENERAL MOTORS COMPANY THOMAS S. TIMKO View
288 INTERNATIONAL LEASE FINANCE CORPORATION ELIAS HABAYEB AND JAMES MCKINNEY View
289 COMMERCIAL FINANCE ASSOCIATION ROBERT TROJAN View
290 ASSOCIATION OF AMERICAN RAILROADS JEFFREY MARSH View
291 APPLE INC. LUCA MAESTRI AND JOEL GREENBERG View
292 GATX CORPORATION WILLIAM M. MUCKIAN AND MICHAEL J. MAFFEI View
293 ODESSA TECHNOLOGIES INC. JIM HUMPHREY View
294 SNC-LAVALIN GROUP INC. PASQUALE PAT DI LILLO View
295 IVORY CONSULTING GROUP SCOTT A. THACKER View
296 THE CLEARING HOUSE ASSOCIATION L.L.C. DAVID WAGNER View
297 ERNST & YOUNG GLOBAL LIMITED View
298 JOYCE DILLARD View
299 HUNTINGTON BANCSHARES INCORPORATED DAVID S. ANDERSON View
300 BPCE RICHARD VINADIER View
301 PRICEWATERHOUSECOOPERS INTERNATIONAL LIMITED View
302 SHEPHERD GROUP J ROSE View
303 VOLKSWAGEN GROUP INGRUN-ULLA BARTOLKE View
304 UNITED WAY WORLDWIDE MICHAELEN K. BARSNESS View
305 CHICK-FIL-A INC. CHRIS LAIL View
306 REMKE MARKETS DENNIS FRANCIS View
307 FM GLOBAL ANTHONY MISTRETTA View
308 ACCA PAUL COOPER View
309 ASCG LIESEL KNORR View
310 HUSKY ENERGY INC. ANGELA BUTLER View
311 IATA IAWG ALEKS POPOVICH AND MAREN POLLMANN-KLEIN View
312 ASSOCIATION OF SWEDISH FINANCIAL ANALYSTS PETER MALMQVIST View
313 PROPERTY COUNCIL OF AUSTRALIA ANDREW MIHNO View
314 SECURITIES AND EXCHANGE COMMISSION OF BRAZIL JOSE CARLOS BEZERRA DA SILVA View
315 STOCKMANN PLC PEKKA VAHAHYYPPA View
316 TRANSFORMING FINANCE-EVANS GLOBAL ASSOCIATES NICHOLAS EVANS View
317 WESTJET AIRLINES LTD. CANDICE LI View
318 SEACOR HOLDINGS INC. RICHARD RYAN AND MATTHEW CENAC View
319 NAR GARY THOMAS View
320 DELTA AIRLINES INC. CRAIG M. MEYNARD AND MICHAEL F. WINTERSCHEIDT View
321 ENTERPRISE HOLDINGS INC. STEVEN J. BRACKNEY View
322 GOOGLE INC. AMIE THUENER View
323 CSX CORPORATION CAROLYN T. SIZEMORE View
324 CANADIAN PACIFIC JEFFREY D. KAMPSEN View
325 RAILCAR LEASING COALITION SEE LISTED View
326 THE LAW COMPANY INC. MARC PORTER View
327 CANADIAN BANKERS ASSOCIATION MARION G. WROBEL View
328 BANKS OF THE FARM CREDIT SYSTEM KAREN R. BRENNER View
329 AIG JEFF MESHBERG View
330 BALL CORPORATION SHAWN M. BARKER View
330A BALL AEROSPACE AND TECHNOLOGIES CORPORATION WILLIAM T. UNGER View
331 ILLINOIS CPA SOCIETY/APC SCOTT G. LEHMAN AND AMANDA M. RZEPKA View
332 TRW AUTOMOTIVE HOLDINGS GROUP TAMMY S. MITCHELL View
333 SUNTRUST BANKS INC. BOB WORSHEK View
334 GOLDMAN SACHS MATTHEW L. SCHROEDER View
335 CANADIAN NATIONAL RAILWAY COMPANY SERGE PHARAND View
336 ALCOA INC. GRAEME BOTTGER View
337 COHNREZNICK LLP View
338 VISA INC. JAMES HOFFMEISTER View
339 RYDER SYSTEM INC. CRISTINA A. GALLO-AQUINO View
340 AT&T INC. PAUL W. STEPHENS View
341 EQUITY RESIDENTIAL IAN S. KAUFMAN View
342 ZIONS BANCORPORATION ALEXANDER J. HUME View
343 PACIFIC DRILLING SERVICES INC. RICHARD TATUM AND PAUL REESE View
344 ENSCO PLC ROBERT W. EDWARDS View
345 IIF/SAG DAVID SCHRAA View
346 BOSTON PROPERTIES ARTHUR FLASHMAN View
347 ALLY FINANCIAL INC. MICHAEL ANSPACH View
348 GRASSI & CO. LOUIS C. GRASSI View
349 PRAXAIR INC. CHARLES L. JACOBSON View
350 VORNADO REALTY TRUST STEPHEN THERIOT View
351 HOST HOTELS & RESORTS INC. BRIAN MACNAMARA View
352 ALEXANDERS INC. JOSEPH MACNOW View
353 BNY MELLON JOHN A. PARK View
354 CROWN CASTLE INTERNATIONAL CORP. JAY A. BROWN View
355 EMPRIMA EMPRIMA TEAM View
356 FIRSTSERVICE CORPORATION CHRISTIAN MAYER View
357 BB&T CORPORATION HENRY R. STURKIE III View
358 TYCO INTERNATIONAL LTD. SAM ELDESSOUKY View
359 CHERRY BEKAERT LLP RAY QUINTIN View
360 AAWW SPENCER SCHWARTZ AND KEITH H. MAYER View
361 KIMCO REALTY CORPORATION PAUL WESTBROOK View
362 CITIGROUP ROBERT TRAFICANTI View
363 CC MEDIA HOLDINGS INC. View
364 NADA/ATD BRADLEY T. MILLER View
365 TRITON AVIATION LIMITED RAQUEL BRINKMAN View
366 AMIAPG SEE LISTED View
367 THOMAS HOEY & ASSOCIATES LLC THOMAS HOEY View
368 TELEPHONE AND DATA SYSTEMS INC. DOUGLAS SHUMA View
369 CORESITE REALTY CORPORATION JEFFREY S. FINNIN View
370 PLM TRAILER LEASING INC. KEITH SHIPP View
371 TTX COMPANY DONALD J. SCHAFFER View
372 MCKESSON CORPORATION NIGEL A. REES View
373 MSCPA/AP&APC PHILIP B. PACINO View
374 ATWOODOCEANICS MARK L. MEY AND MIKE CAMPBELL View
375 CATERPILLAR FINANCIAL SERVICES COMPANY JEFFREY D. EVERETT View
376 E&C INDUSTRY SEE LISTED View
377 INTERNATIONAL DECISION SYSTEMS INC. JOHN D. EMERICK JR. View
378 MCGLADREY LLP View
379 COMMERCE BANK ROGER MAY View
380 AIRCASTLE LIMITED SEE LISTED View
381 MCDONALD'S CORPORATION KEVIN M. OZAN View
382 WAL-MART STORES INC. STEVEN P. WHALEY View
383 FORD MOTOR COMPANY SUSAN M. CALLAHAN View
384 TEEKAY CORPORATION BRIAN FORTIER View
385 FIAT S.P.A. AND CHRYSLER GROUP LLC BONNIE S. CATLIN View
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