Online Comment Letters

Project: 2016-200 Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost

Reference Number: 2016-200

Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost

Letter Affiliation Submitted By:
1 VISA INC. JAMES H. HOFFMEISTER View
2 PAUL HUBLING View
3 WILLIS TOWERS WATSON DIANA J. SCOTT AND MICHAEL POLLACK View
4 STANDARD & POORS RATINGS SERVICES SHRIPAD JOSHI AND LEONARD A. GRIMANDO View
5 CANADIAN NATIONAL RAILWAY COMPANY GHISLAIN HOULE View
6 AT&T INC. DEBBIE DIAL View
7 FEDERAL ENERGY REGULATORY COMMISSION BRYAN K. CRAIG View
8 THE WILLIAMS COMPANIES INC. TED TIMMERMANS View
9 IBM CORPORATION ALISON YARA View
10 DELOITTE & TOUCHE LLP View
11 KPMG LLP View
12 LARK RESEARCH INC. STEPHEN P. PERCOCO View
13 CNA FINANCIAL CORPORATION LAWRENCE J. BOYSEN View
14 CALCPA/APAS COMMITTEE A.J. MAJOR III View
15 AEROSPACE INDUSTRIES ASSOCIATION JOHN LUDDY View
16 BDO USA LLP View
17 FIRSTENERGY CORP. K. JON TAYLOR View
18 EEI/AGA RICHARD F. MCMAHON JR. AND PATRICK J. MIGLIACCIO View
18A EEI/AGA RICHARD F. MCMAHON JR. AND PATRICK J. MIGLIACCIO View
19 HYDRO-QUEBEC LISE CROTEAU View
20 BB&T CORPORATION BRETT CASEY View
21 FORD MOTOR COMPANY SUSAN M. CALLAHAN View
22 PRICEWATERHOUSECOOPERS LLP View
23 GRANT THORNTON LLP View
24 BRISTOL-MYERS SQUIBB COMPANY ROBERT OWENS AND TIM KOCSES View
25 CROWE HORWATH LLP View
26 ILLINOIS CPA SOCIETY/EBC/APC KATHLEEN MUSIAL AND RYAN BRADY View
27 FEDEX CORPORATION JENNIFER L. JOHNSON View
28 GENERAL MOTORS COMPANY THOMAS S. TIMKO View
29 AICPA/PCPS/TIC MICHAEL A. WESTERVELT View
30 NYSSCPA JOSEPH M. FALBO JR. View
31 ERNST & YOUNG LLP View
32 INSTITUTE OF MANAGEMENT ACCOUNTANTS NANCY J. SCHROEDER View
33 XEROX CORPORATION JOSEPH H. MANCINI, JR. View
34 CANADIAN PACIFIC RAILWAY LIMITED MARK J. ERCEG View
35 VERIZON COMMUNICATIONS INC. MONTY GARRETT View
36 EMERSON RICHARD J. SCHLUETER View
37 FEI/CCR/CBF View