Online Comment Letters

Project:

Reference Number: EITF03-6A

Determining Whether Instruments Granted in Share-Based Payment Transactions Are Participating Securities

Letter Affiliation Submitted By:
1 ROSANNA O'GUYNN View
2 UNIONBANCAL CORPORATION JACQUELINE BEAN View
3 BDO SEIDMAN, LLP View
4 ERNST YOUNG LLP View
5 EMERSON RICHARD J. SCHLUETER View
6 JPMORGANCHASE JOSEPH L. SCLAFANI View
6A JPMORGAN CHASE CO. SHANNON S. WARREN View
7 IBM RICHARD J. CARROLL View
8 PRICEWATERHOUSECOOPERS LLP View
9 DELOITTE TOUCHE LLP View
10 CITIGROUP ROBERT TRAFICANTI View
11 GOLDMAN SACHS MATT SCHROEDER View
12 INSTITUTE OF MANAGEMENT ACCOUNTANTS/FRC PASCAL DESROCHES View
13 KPMG LLP View
14 CITIGROUP ROBERT TRAFICANTI View