Online Comment Letters

Project: 2015-330- Business Combinations (Topic 805): Clarifying the Definition of a Business

Reference Number: 2015-330

Clarifying the Definition of a Business

Letter Affiliation Submitted By:
1 RSM US LLP View
2 IMA/FRC NANCY J. SCHROEDER View
3 ILLINOIS CPA SOCIETY/APC SCOTT G. LEHMAN AND RYAN BRADY View
4 NAREIT GEORGE L. YUNGMANN AND CHRISTOPHER T. DRULA View
5 ERNST & YOUNG LLP View
6 MSCPA/TIG SEE LISTED View
7 CALCPA/APAS COMMITTEE A.J. MAJOR III View
8 AMERIPRISE FINANCIAL INC. DAVID K. STEWART View
9 IBM CORPORATION ALISON YARA View
10 EEI/AGA RICHARD F. MCMAHON JR. AND PATRICK J. MIGLIACCIO View
11 WELLS FARGO & COMPANY RICHARD D. LEVY View
12 PRICEWATERHOUSECOOPERS LLP View
13 BDO USA LLP View
14 NEXTERA ENERGY INC. CHRIS N. FROGGATT View
15 KPMG LLP View
16 CITIGROUP ROBERT TRAFICANTI View
17 NYSSCPA JOSEPH M. FALBO JR. View
18 JPMORGAN CHASE & CO. BRET DOOLEY View
19 THE PNC FINANCIAL SERVICES GROUP INC. JOHN JJ MATTHEWS View
20 GRANT THORNTON LLP View
21 PREMIERE BUSINESS APPRAISALS INC. KARL H. JANHSEN View
22 DELOITTE & TOUCHE LLP View
23 AMERICAN TOWER CORPORATION ROBERT J. MEYER View
24 MOSS ADAMS LLP View
25 CROWE HORWATH LLP View
26 PFIZER INC. LORETTA V. CANGIALOSI View
27 THE WILLIAMS COMPANIES INC. TED TIMMERMANS View
28 GOLDMAN SACHS TIMOTHY BRIDGES View
29 METLIFE INC. PETER M. CARLSON View
30 ELI LILLY AND COMPANY DONALD A. ZAKROWSKI View
31 AICPA/PCPS/TIC MICHAEL A. WESTERVELT View
32 DEUTSCHE BANK LISA BOMBA AND MICHAEL FEHRMAN View
33 FORD MOTOR COMPANY SUSAN CALLAHAN View
34 BRISTOL-MYERS SQUIBB COMPANY ROBERT OWENS AND TIM KOCSES View
35 MSCPA/APAP COMMITTEE PHILIP B. PACINO View
36 PICPA/A&AP COMMITTEE LISA A. RITTER View
37 ACLI MICHAEL MONAHAN View