Online Comment Letters

Project: 2015-300 Conceptual Framework for Financial Reporting Chapter 3: Qualitative Characteristics of Useful Financial Information

Reference Number: 2015-300

Conceptual Framework for Financial Reporting Chapter 3: Qualitative Characteristics of Useful Financial Information

Letter Affiliation Submitted By:
1 DALLAS THEOLOGICAL SEMINARY DALE LARSON View
2 MARK BURMASTER View
3 JOSHUA GOODMAN View
4 PIERCY BOWLER TAYLOR & KERN HOWARD B. LEVY View
5 PUBLIC CITIZEN View
6 DENNIS R. BERESFORD View
7 NORTHROP GRUMMAN CORPORATION MICHAEL HARDESTY View
8 BALL CORPORATION SHAWN M. BARKER View
9 MIND THE GAAP LLC View
10 COUNCIL OF INSTITUTIONAL INVESTORS AMY BORRUS View
11 CALCPA/APAS COMMITTEE A.J. MAJOR III View
12 BDO USA LLP View
13 U.S. CHAMBER OF COMMERCE/CCMC TOM QUAADMAN View
14 AFL-CIO HEATHER SLAVKIN CORZO View
15 R.G. ASSOCIATES INC. JACK T. CIESIELSKI View
16 VERIZON COMMUNICATIONS INC. MONTY GARRETT View
17 NYSSCPA JOSEPH M. FALBO JR. View
18 INVESTOR ENVIRONMENTAL HEALTH NETWORK SANFORD LEWIS View
19 MSCPA/TIG SEE LISTED View
20 AMERICAN BANKERS ASSOCIATION MICHAEL L. GULLETTE View
21 HYDRO-QUEBEC LISE CROTEAU View
22 NAIC/SAPWG DALE BRUGGEMAN View
23 PRICEWATERHOUSECOOPERS LLP View
24 RSM US LLP View
25 CROWE HORWATH LLP View
26 IMA/FRC NANCY J. SCHROEDER View
27 EEI/AGA RICHARD F. MCMAHON JR. AND WILLIAM R. FORD View
28 CONSUMER FEDERATION OF AMERICA/AMERICANS FOR FINANCIAL REFORM BARBARA ROPER AND LISA DONNER View
29 FICPA/APAS COMMITTEE BRION L. SHARPE View
30 ACLI MICHAEL MONAHAN View
31 KPMG LLP View
32 DELOITTE & TOUCHE LLP View
33 GRANT THORNTON LLP View
34 BETTER MARKETS INC. DENNIS M. KELLEHER View
35 SASB JEAN ROGERS View
36 CALPERS JAMES ANDRUS View
37 KURT S. SCHULZKE View
38 NEWGROUND SOCIAL INVESTMENT BRUCE T. HERBERT View
39 AICPA/PCPS/TIC MICHAEL A. WESTERVELT View
40 FEI/CCR RICHARD LEVY View
41 SOCIETY OF LOUSIANA CPAS STACEY LOCKWOOD View
42 ROBERT E. RUTKOWSKI View
43 ICGN ERIK BREEN View
44 CONNOR GROUP INC. View
45 CHEVRON CORPORATION JEANETTE L. OURADA View
46 ILLINOIS CPA SOCIETY/APC SCOTT G. LEHMAN AND RYAN BRADY View
47 ROBERT F. RICHTER View
48 JEFFREY ASCHKENES View
49 ERNST & YOUNG LLP View
50 CFA INSTITUTE/CDPC SANDRA J. PETERS AND ASHWINPAUL C. SONDHI View
51 SEC INVESTOR ADVISORY COMMITTEE View
52 TERRA ALPHA INVESTMENTS LLC SEE LISTED View
53 AICPA/FINREC JAMES A. DOLINAR View
54 CLEARY GOTTLIEB STEEN & HAMILTON LLP View