Online Comment Letters

Project: 2016-370 Distinguishing Liabilities from Equity (Topic 480)

Reference Number: 2016-370

I. Accounting for Certain Financial Instruments with Down Round Features and II. Replacement of the Indefinite Deferral for Mandatorily Redeemable Financial Instruments of Certain Nonpublic Entities and Certain Mandatorily Redeemable Noncontrolling Intere

Letter Affiliation Submitted By:
1 AICPA/PCPS/TIC MICHAEL A. WESTERVELT View
2 NYSSCPA F. MICHAEL ZOVISTOSKI View
3 GROUPON INC. BRIAN C. STEVENS View
4 CALCPA/APAS COMMITTEE A.J. MAJOR View
5 KPMG LLP View
6 DELOITTE & TOUCHE LLP View
7 NVCA BOBBY FRANKLIN View
8 VSCPA/A&AA COMMITTEE CHARLES M. VALADEZ View
9 CFGI LLC View
10 GRANT THORNTON LLP View
11 ICPAS/APC RYAN BRADY AND BRIAN KOT View
12 PRICEWATERHOUSECOOPERS LLP View
13 BDO USA LLP View
14 CROWE HORWATH LLP View
15 RSM US LLP View
16 IMA/FRC NANCY J. SCHROEDER View
17 ERNST & YOUNG LLP View
18 CONNOR GROUP INC. View