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:
386 GSCPA JENNIFER BIRTZ AND JODI MALIS View
387 THE PNC FINANCIAL SERVICES GROUP INC. JOHN JJ MATTHEWS View
388 COMMUNITY HEALTH SYSTEMS INC. KEVIN J. HAMMONS View
389 AMERICAN TOWER CORPORATION ROBERT J. MEYER View
390 BED BATH & BEYOND INC. ROBYN D'ELIA View
391 FIRST AMERICAN EQUIPMENT FINANCE LAURIE LEO AND MICHAEL ZIEGELMANN View
392 EXXON MOBIL CORPORATION PATRICK T. MULVA View
393 SANDISK CORPORATION DONALD F. ROBERTSON JR. View
394 SENSIBA SAN FILIPPO LLP View
395 GSA View
396 AAA/FARS/FRPC T. JEFFREY WILKS View
397 CROWE HORWATH LLP View
397A CROWE HORWATH INTERNATIONAL DAVID CHITTY View
398 VALLEY REPUBLIC BANK STEPHEN M. ANNIS View
399 CRONOS FRANK VAUGHAN View
400 MAJESTIC REALTY CO. EDWARD P. ROSKI JR. View
401 BC HYDRO CHERYL YAREMKO View
402 CSI LEASING CO. STEPHEN G. HAMILTON View
403 THE ALTA GROUP SHAWN HALLADAY View
404 INTEL CORPORATION JAMES G. CAMPBELL View
405 AIR LEASE CORPORATION GREGORY B. WILLIS View
406 AWG AND IATA JEFFREY WOOL AND ALEKS POPOVICH View
407 NACUBO SUSAN M. MENDITTO View
408 DENISE SILVA FERREIRA JUVENAL View
409 EIDE BAILLY LLP View
410 IMA/FRC/SBFRC NANCY J. SCHROEDER AND JOHN K. EXLINE View
411 DEBEVOISE & PLIMPTON LLP STEVEN J. SLUTZKY View
412 FINANCIAL SUPERVISORY SERVICE CHOE JIN-YEONG View
413 FREUDENBERG & CO. VOLKER CHRIST View
414 TELSTRA CORPORATION LIMITED SANJAY KHUSHU View
415 LIAJ View
416 THE REAL ESTATE COMPANIES ASSOCIATION OF JAPAN View
417 WOOLWORTHS LIMITED TOM POCKETT View
418 ACAG SIMON ONEILL View
419 AELA AND AFLA JOHN BILLS View
420 AUSTRALIAN INSTITUTE OF COMPANY DIRECTORS JOHN HC COLVIN View
421 BHP BILLITON LIMITED BRETT RIX View
422 EDF GROUP MAGALI VIANDIER View
423 FINNISH COMMERCE FEDERATION JUHANI PEKKALA View
424 KASB SUK-SIG STEVE LIM View
425 NATIONAL AUSTRALIA BANK LIMITED STEPHEN GALLAGHER AND VANESSA FONG View
426 MPBA KEVIN M. JONES View
427 VMEBF SEE LISTED View
428 AMP LESLEY MAMELOK View
429 CLASSIC TECHNOLOGY DAVID MAXWELL View
430 HM REVENUE & CUSTOMS MATT BLAKE View
431 INDIAN BANKS ASSOCIATION SANGEET SHUKLA View
432 JAPAN CHAIN STORE ASSOCIATION View
433 KONINKLIJKE AHOLD N.V. GUY THOMSON View
434 KOREA SHIPOWNERS ASSOCIATION YOUN JAE LEE View
435 CFA UK/FRAC SEE LISTED View
436 LLOYDS BANKING GROUP JIM COYLE View
437 MASB MOHAMMAD FAIZ AZMI View
438 ASBJ ATSUSHI KOGASAKA View
439 FINANCIAL COMPUTER SYSTEMS INC. KELVIN SMITH View
440 PITNEY BOWES STEVEN J. GREEN View
441 CISCO SYSTEMS INC. PRAT BHATT View
442 STANDARD & POORS RATINGS SERVICES SEE LISTED View
443 BANK OF AMERICA CORPORATION JOHN M. JAMES View
444 GFC LEASING DIANE M. PARISI View
445 MOF AND CASC YANG MIN View
446 MTN GROUP GUNTER ENGLING View
447 RND H. KOK View
448 OIAC CHRIS HEBDEN View
449 OOCL PAUL MOK View
450 OTTO GROUP PETER KROHN ANDRE KAROWSKI View
451 REPSOL EMILIO LINARES-RIVAS BALIUS View
452 ROLLS-ROYCE HOLDINGS PLC WILL MANSFIELD View
453 SEBI View
454 SOCIETY OF LOUISIANA CPAS ALEX SUFFRIN View
455 A.P. MOLLER-MAERSK GROUP JESPER CRAMON View
456 SINGAPORE ACCOUNTING STANDARDS COUNCIL SUAT CHENG GOH View
457 ALLINA HEALTH SYSTEM LAURIE LAFONTAINE AND CATHRYN KILLIAN View
458 ANGEL TRAINS ALAN LOWE View
459 ANIASA PAOLO GHINOLFI View
460 ASF FRANCOISE PALLE-GUILLABERT View
461 ABEL OSMAR RONCOLATO PINHO View
462 CAPP DAVID DALY View
463 CFLA DAVID POWELL View
464 CANADIAN NATURAL RESOURCES LIMITED COREY B. BIEBER AND MURRAY G. HARRIS View
465 CBI View
466 CENOVUS ENERGY INC. IVOR M. RUSTE View
467 CHP CONSULTING RALPH NEUFF View
468 CIPFA PAUL MASON View
469 CONFEDERATION OF FINNISH INDUSTRIES HANNU YLANEN View
470 CINIF FELIPE PEREZ CERVANTES View
471 CO-OPERATIVES UK PHILIP HOLMES View
472 CPA IRELAND DAVID ROXBURGH View
473 CRE FINANCE COUNCIL STEVEN M. RENNA View
474 DANISH SHIPOWNERS ASSOCIATION STINNE TAIGER IVO View
475 DEUTSCHE BANK KARIN DOHM AND MARIA NORDGREN View
476 DEUTSCHE POST DHL PETER MIBLER AND ANDREAS DUHR View
477 DUFF & PHELPS LLC PAUL BARNES AND ROSS PRINDLE View
478 EDUARDO BALDOINO View
479 GLOBAL SHIP LEASE INC. SUSAN COOK View
480 SWISSHOLDINGS MICHEL DEMARE AND CHRISTIAN STIEFEL View
481 STANDARD CHARTERED PLC THOMAS EGAN View
482 STATOIL ASA ORJAN KVELVANE AND TORGRIM REITAN View
483 SUNCOR ENERGY INC. JOLIENNE GUILLEMAUD View
484 LIBERTY MUTUAL HOLDING COMPANY INC. JOHN DOYLE View
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