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:
485 TERESA P. GORDON View
486 GREGGS PLC RICHARD HUTTON View
487 IDW NORBERT BREKER AND UWE FIESELER View
488 INDITEX S.A. IGNACIO FERNANDEZ FERNANDEZ View
489 FAR GORAN ARNELL View
490 IEAF RIIKKA LAMBERG View
491 THE JAPANESE INSTITUTE OF CPAS KEIKO KISHIGAMI View
492 GLASS JORGE JOSE GIL View
493 PETROLEO BRASILEIRO S.A. MARCOS MENEZES View
494 PKF INTERNATIONAL LIMITED THEO VERMAAK View
495 FMCG–SAUDI ARABIA NOMAAN YUNUS View
496 RIO TINTO DELWIN WITTHOFT View
497 RSM INTERNATIONAL JEAN M. STEPHENS View
498 SOBEYS INC. ADAM SHEPARSKI View
500 SPEEDY HIRE PLC IAN SCAPENS AND LYNN KRIGE View
501 JV LEASING PTY LTD GUY RICE View
502 KEPPEL CORPORATION LIMITED PAUL TAN View
503 KESKO CORPORATION JUKKA ERLUND AND EVA KAUKINEN View
504 LCBO CAROL LYONS View
505 INVESTMENT MANAGEMENT ASSOCIATION LIZ MURRALL View
506 LVMH GROUP JEAN-JACQUES GUIONY View
507 ODEBRECHT PROPERTIES S.A. ADRIANA MEIRELLES AND ANSELMO TOLENTINO View
508 NORDEA BANK AB JUKKA M. S. SALONEN AND FRANK SOLLESTED View
509 SYNGENTA INTERNATIONAL AG JAMES HALLIWELL View
510 TELECOM ARGENTINA S.A. MARCELO F. KOZAK View
511 TELEFONICA S.A. MARTA SOTO View
512 TELUS CORPORATION INC. JOAN DEDORA View
513 TESCO PLC PAUL FEARN View
514 THE FORUM OF MANUFACTURER'S SALES FINANCE COMPANIES LIMITED ALAN E. LEESMITH View
515 THE INDONESIAN FINANCIAL ACCOUNTING STANDARDS BOARD ROSITA ULI SINAGA View
516 NORWEGIAN ACCOUNTING STANDARDS BOARD ERLEND KVAAL View
517 TREASURY AND LEASING SPECIALIST TOMAS TERMER View
518 TUI AG WOLFGANG FLINTERMANN AND ELMAR HAGEMANN View
519 UBS AG MICHAEL TOVEY AND DOUGLAS PITTERA View
520 WM MORRISON SUPERMARKETS PLC TREVOR STRAIN View
521 ESBG-WSBI THORSTEN GUTHKE View
522 ZAMBIA INSTITUTE OF CHARTERED ACCOUNTANTS MODEST HAMALABBI View
523 LEASETEAM INC. JEFF VAN SLYKE View
524 ANTHONY LUCHTEFELD View
525 ABRAHAM E. HASPEL CPA ABRAHAM E. HASPEL View
526 ORION FIRST FINANCIAL LLC DAVID T. SCHAEFER View
527 EUMEDION RIENTS ABMA View
528 IHS INC. HEATHER R. MATZKE-HAMLIN View
529 CHICAGO FREIGHT CAR LEASING CO. JAY D. WILENSKY View
530 FEI/CCR STEPHEN J. COSGROVE View
531 FLY LEASING LIMITED GARY DALES View
532 ACCOR SOPHIE STABILE View
533 AER View
534 AASB KEVIN M. STEVENSON View
535 AWAS SIMON GLASS View
536 BDO IFR ADVISORY LIMITED ANDREW BUCHANAN View
537 BT GROUP PLC GLYN PARRY View
538 CHANGI AIRPORT GROUP SERENE LEE View
539 COLIN CHAU View
540 EASYJET PLC ANDREW TEMPEST View
541 MATSUDA LAW FIRM YASUMASA MATSUDA View
542 ORIE SEE LISTED View
543 PHOTO-ME INTERNATIONAL PLC F. COUTAZ-REPLAN View
544 QUOTED COMPANIES ALLIANCE TIM WARD View
545 SD BARBER View
546 INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA View
547 GDF SUEZ PASCALE MOURVILLIER View
548 GERMAN PROPERTY FEDERATION ZIA AXEL VON GOLDBECK View
549 ICAC ANA MARIA MARTINEZ-PINA View
550 GLOBAL STRUCTURED FINANCE ADVISORS E.R. TED JENKINS View
551 GENERAL ELECTRIC JAN HAUSER View
552 ILEASE MANAGEMENT LLC SEAN T. EGAN View
553 GREAT AMERICAN INSURANCE GROUP KEN SCHNEIDER View
554 GREATAMERICA FINANCIAL SERVICES CORPORATION ANTON GOLOBIC AND BRETT STEFFEN View
555 MOSS ADAMS LLP View
556 EPRA View
557 EACB HERVE GUIDER AND VOLKER HEEGEMANN View
558 EUROPEAN BANKING AUTHORITY ANDREA ENRIA View
559 EUROPEAN RETAIL ROUND TABLE DENNIS KREDLER View
560 FGV & UERJ RICARDO LOPES CARDOSO View
561 FRENCH BANKING FEDERATION JEAN-PAUL CAUDAL View
562 ANGLO AMERICAN PLC SIOBHAN GRAFTON View
563 NAGCB/AGPB/GSBA RALF GOEBEL AND ERIC EISPERT View
564 GROUP OF 100 INC TERRY BOWEN View
565 HONG KONG SHIPOWNERS ASSOCIATION ARTHUR BOWRING View
566 JARDINE MATHESON LIMITED JAMES RILEY View
567 SOCIETE GENERALE GROUP PIERRE-HENRI DAMOTTE View
568 SWIRE PACIFIC LIMITED ALEXANDER KINLOCH View
569 FEDERAL ENERGY REGULATORY COMMISSION BRYAN K. CRAIG View
570 THE ASIAN SHIPOWNERS' FORUM YUICHI SONODA View
571 ECSA PATRICK VERHOEVEN View
572 FRENCH SOCIETY OF FINANCIAL ANALYSTS SFAF SEE LISTED View
573 INTERNATIONAL CHAMBER OF SHIPPING PETER HINCHLIFFE View
574 THE JAPANESE SHIPOWNERS ASSOCIATION YOSHIKIYO ONO View
575 NORWEGIAN SHIPOWNERS ASSOCIATION LARS CHRISTIAN TONDER View
576 POLISH ACCOUNTING STANDARDS COMMITTEE JOANNA DADACZ View
577 SINGAPORE SHIPPING ASSOCIATION DANIEL TAN View
578 MILBERN RAY & COMPANY CAROL J. UHL View
579 WELLS FARGO SECURITIES LLC MATTHEW D. CONLAN View
580 QATAR AIRWAYS JOSHUA KOSHY View
581 GOODYEAR TIRE & RUBBER COMPANY RICHARD J. NOECHEL View
582 EMERSON RICHARD J. SCHLUETER View
583 CCMC/U.S. CHAMBER OF COMMERCE TOM QUAADMAN View
584 HONG KONG INSTITUTE OF CPAS SIMON RILEY View
585 IAASB ARNOLD SCHILDER View
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