Online Comment Letters

Project: 2015-250 Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing

Reference Number: 2015-250

Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations and Licensing

Letter Affiliation Submitted By:
1 RAYTHEON COMPANY MICHAEL J. WOOD View
2 MCGLADREY LLP View
3 SANMINA CORPORATION DAVID ANDERSON View
4 THE WILLIAMS COMPANIES INC. TED TIMMERMANS View
5 LOCKHEED MARTIN CORPORATION BRIAN P. COLAN View
6 MICROSOFT CORPORATION FRANK BROD View
7 NYSSCPA JOSEPH M. FALBO JR. View
8 CHEVRON CORPORATION JEANETTE L. OURADA View
9 EEI/AGA RICHARD F. MCMAHON JR. AND WILLIAM R. FORD View
10 INTELLECTUAL VENTURES RUSSELL L. STEIN View
11 NORTHROP GRUMMAN MICHAEL A. HARDESTY View
12 SME&WMG KEVIN KELLEHER AND ERIC LEVIN View
13 FINANCIAL REPORTING ADVISORS LLC View
14 CALCPA/APAS COMMITTEE A.J. MAJOR III View
15 FEI/CCR STEPHEN J. COSGROVE View
16 BDO USA LLP View
17 SANDISK CORPORATION DONALD F. ROBERTSON JR. View
18 CFMA STUART BINSTOCK View
19 IBM CORPORATION GREGG L. NELSON View
20 GRANT THORNTON LLP View
21 ELI LILLY AND COMPANY DONALD A. ZAKROWSKI View
22 TIME WARNER INC. DOUGLAS E. HORNE View
23 PRICEWATERHOUSECOOPERS LLP View
24 AGC OF AMERICA STEPHEN E. SANDHERR View
25 ERNST & YOUNG LLP View
26 MASTERCARD INCORPORATED ANDREA FORSTER View
27 GROUP OF SOFTWARE COMPANIES SEE LISTED View
28 KELLY SERVICES INC. LAURA S. LOCKHART View
29 KPMG LLP View
30 CROWE HORWATH LLP View
31 INTERDIGITAL INC. RICHARD J. BREZSKI View
32 DELOITTE & TOUCHE LLP View
33 EMC CORPORATION THOMAS A. AUSTIN View
34 PFIZER INC. LORETTA V. CANGIALOSI View
35 NAREIT GEORGE L. YUNGMANN AND CHRISTOPHER T. DRULA View
36 GENERAL MOTORS COMPANY THOMAS S. TIMKO View
37 FORD MOTOR COMPANY SUSAN M. CALLAHAN View
38 ILLINOIS CPA SOCIETY/APC SCOTT G. LEHMAN AND RYAN BRADY View
39 AICPA/PCPS/TIC SCOT PHILLIPS View
40 THE WALT DISNEY COMPANY BRENT A. WOODFORD View
41 CONNOR GROUP INC. View
42 SANOFI EMMANUELLE CORDANO View
43 ASBJ ATSUSHI KOGASAKA View
43A ASBJ ATSUSHI KOGASAKA View
44 IMA/FRC NANCY J. SCHROEDER View
45 BUSINESSEUROPE JEROME P. CHAUVIN View
46 CFA INSTITUTE/CDPC SANDRA J. PETERS AND ASHWINPAUL C. SONDHI View
47 FIAT CHRYSLER AUTOMOBILES BONNIE S. VAN ETTEN AND JON NELSON View
48 ROVI CORPORATION WES GUTIERREZ View
49 ENGAGED CAPITAL GLENN W. WELLING View