Project:
Reference Number: FSPFAS150C
Effective Date and Transition for Mandatorily Redeemable Financial Instruments of Certain Nonpublic Entities of FASB Statement No. 150, Accounting for Certain Financial Instruments with Characteristic
Reference Number: FSPFAS150C
Effective Date and Transition for Mandatorily Redeemable Financial Instruments of Certain Nonpublic Entities of FASB Statement No. 150, Accounting for Certain Financial Instruments with Characteristic
| Letter | Affiliation | Submitted By: | |
|---|---|---|---|
| 1 |
EISNER |
ALFRED ERDMANN | View |
| 2 | JUST FOOD:NORTHFIELD COMMUNITY CO-OP | RONALD J. GRIFFITH | View |
| 3 | MIDDLEBURY NATURAL FOODS CO-OP | GLENN LOWER | View |
| 4 | PEOPLE''S FOOD CO-OP | CAROL COLLINS | View |
| 5 | NORTH COAST COOPERATIVE, INC. | LEN MAYER | View |
| 6 |
ERNST |
View | |
| 7 | COMMUNITY FOOD CO-OP | DANA HUSCHLE | View |
| 8 |
CURTIS BLAKELY |
BLAKE LACKEY | View |
| 9 | DEVELOPERS DIVERSIFIED REALTY CORPORATION | WILLIAM H. SCHAFER | View |
| 10 | ASSOCIATED WHOLESALE GROCERS, INC. | ROBERT Z. WALKER | View |
| 11 | ARCHSTONE-SMITH | R. SCOT SELLERS | View |
| 12 | MINNESOTA ASSOCIATION OF COOPERATIVES | WILLIAM L. OEMICHEN | View |
| 13 | WEGNER LLP | BRUCE MAYER | View |
| 14 | WILLY STREET CO-OP | EUGENE HAHN | View |
| 15 | OCEAN BEACH PEOPLE''S ORGANIC FOOD COOPERATIVE | STEVE MYRICK | View |
| 16 | VICTORY ELECTRIC COOPERATIVE ASSN, INC. | TERRY JANSON | View |
| 17 | ALLTEL CORPORATION | JEFFREY R. GARDNER | View |
| 18 | ORYANA FOOD CO-OP | ROBERT STRUTHERS | View |
| 19 | KPMG LLP | View | |
| 20 | THE COMMON MARKET | DIANE INIGUEZ | View |
| 21 | SEVANDA COMMUNITY-OWNED NATURAL FOODS MARKET | TOM STRONG | View |
| 22 | EVER''MAN NATURAL FOODS CO-OP, INC. | JOHN RUSSO | View |
| 23 | BRIARPATCH CO-OP | PAUL HARTON | View |
| 24 | FOOD CONSPIRACY COOPERATIVE, INC. | RUSSELL J. LOWES | View |
| 25 | EAST END FOOD CO-OP | JENNIFER ENGLISH | View |
| 26 | OPEN HARVEST NATURAL FOODS COOPERATIVE | JEAN HELMS | View |
| 27 | ARK VALLEY ELECTRIC COOPERATIVE | JACKIE HOLMBERG | View |
| 27A | ARK VALLEY ELECTRIC COOPERATIVE | BOB HALL | View |
| 28 | SACRAMENTO NATURAL FOODS CO-OP | CHERYL CLARA | View |
| 29 | INTERSTATE TELECOMMUNICATIONS COOPERATIVE, INC. | JERRY HEIBERGER | View |
| 30 | WHEATSVILLE CO-OP | DAN GILLOTTE | View |
| 31 | NEW PIONEER CO-OP | REBECCA WAY BERGUS | View |
| 31A | NEW PIONEER CO-OP | SANDRA BABBINO | View |
| 32 | HENDERSONVILLE COMMUNITY CO-OP | F. PHIL GUIDA | View |
| 33 | THE COMMUNITY STORE | TRACY ERFLING | View |
| 33A | THE COMMUNITY STORE | BRAD ALSTROM | View |
| 33B | THE COMMUNITY STORE | MICK MITCHELL | View |
| 34 |
DELOITTE |
View | |
| 35 | FREDERICK COUNTY CONSUMER COOPERATIVE | WILLIAM LEBHERZ | View |
| 36 | ROLLING HILLS ELECTRIC COOPERATIVE, INC. | SHERRILYNN F. BOLEY | View |
| 37 | OUTPOST NATURAL FOODS CO-OP | PAM MEHNERT | View |
| 37A | OUTPOST NATURAL FOODS CO-OP | HEATHER SCHMIDT ALBINGER | View |
| 38 | SWARTHMORE CO-OP | JACK CAVANAUGH | View |
| 39 | KAREN ZIMBLEMAN | KAREN ZIMBLEMAN | View |
| 40 | CO-OPPORTUNITY | COLETTE (CATHY) ROMERO | View |
| 40A | CO-OPPORTUNITY | SCOTT REED | View |
| 41 | DLR GROUP | DENNIS L. WIEDERHOLT | View |
| 42 | WHOLE FOODS CO-OP | REBECCA VINES | View |
| 43 | DAKOTA CENTRAL TELECOMMUNICATIONS | KEITH A. LARSON | View |
| 44 | HKS, INC. | LARRY D. LEMASTER | View |
| 45 | IS.GROUP | JOHN KREIDEL | View |
| 46 | PALMETTO RURAL TELEPHONE COOPERATIVE | H.J. DANDRIDGE, III | View |
| 47 | NATIONAL COOPERATIVE BUSINESS ASSOCIATION | PAUL HAZEN | View |
| 48 | KAPLAN MCLAUGHLIN DIAZ | ROY S. LATKA | View |
| 49 | DELL TELEPHONE COOPERATIVE, INC. | RICHARD D. PAGE | View |
| 50 | HIGHLAND TELEPHONE COOPERATIVE | RUTH NEWMAN | View |
| 51 | WEST RIVER TELECOMMUNICATIONS COOPERATIVE | BONNIE KRAUSE | View |
| 52 | FRANKLIN COMMUNITY COOPERATIVE, INC. | JOHN EICHHOLZ | View |
| 53 | FINANCIAL EXECUTIVES INTERNATIONAL/CPC | ROBERT A. ORBEN | View |
| 54 | AIA LARGE FIRM ROUNDTABLE | ROBERT G. PACKARD | View |
| 54A | AIA LARGE FIRM ROUNDTABLE | JAY SLEITER | View |
| 54B | AIA LARGE FIRM ROUNDTABLE | ROBERT G. PACKARD | View |
| 54C | ODELL ASSOCIATES, INC. | MAX E. GRAY | View |
| 55 | FARMERS MUTUAL TELEPHONE COMPANY | ERIC L. DAMMAN | View |
| 56 | LAND O''LAKES, INC. | DANIEL KNUTSON | View |
| 57 | BERKELEY ELECTRIC COOPERATIVE, INC. | MICHAEL KEARNEY | View |
| 58 | HALSTAD TELEPHONE COMPANY AND HTC | RONALD LAQUA | View |
| 59 | MISSISSIPPI MARKET NATURAL FOODS COOPERATIVE | GAIL GRAHAM | View |
| 60 |
EINHORN YAFFEE |
CAHAL STEPHENS | View |
| 61 | CALLISON ARCHITECTURE, INC. | JUDY PETERSON | View |
| 62 | NBBJ | CECILE E. HAW | View |
| 63 | ASSOCIATED BUILDERS AND CONTRACTORS, INC. | M. KIRK PICKEREL | View |
| 64 | RTKL ASSOCIATES INC. | KENNETH V. MORELAND | View |
| 65 |
SHEPLEY BULFINCH RICHARDSON |
OLIVER W. EGLESTON | View |
| 66 | PROJECT MUTUAL TELEPHONE COOPERATIVE ASSOCIATION, | KARL SEARLE | View |
| 67 | UNIFIED WESTERN GROCERS | RICHARD J. MARTIN | View |
| 68 | CONCORD FOOD CO-OP | VALERIE HALL | View |
| 69 | AMVEST CORPORATION | RANDOLPH H HUFFMAN | View |
| 70 | ELLERBE BECKET | RICK A. LINCICOME | View |
| 71 | MID-RIVERS TELEPHONE COOPERATIVE, INC. | GERRY ANDERSON | View |
| 72 | COOPMETRICS | WALDEN SWANSON | View |
| 73 |
BRANDVEIN |
W. GLEN ROE | View |
| 74 | AICPA/TIC | STEPHEN M. MCEACHERN | View |
| 75 | DIGITAL FEDERAL CREDIT UNION | JAMES F. REGAN | View |
| 76 | AIA | NORMAN L. KOONCE | View |
| 77 | SEVANANDA COOPERATIVE | AARON EARLEY | View |
| 78 | MOUNTAIN RURAL TELEPHONE COOPERATIVE | W. A. GILLUM | View |
| 79 | COMMUNITY FOOD CO-OP, BELLINGHAM | JON EDHOLM | View |
| 80 | FIRST ALTERNATIVE COOPERATIVE | GERALD HEILMAN | View |
| 81 | PANHANDLE TELEPHONE COOPERATIVE, INC. | RON STRECKER | View |
| 82 | GREENBELT CONSUMER COOPERATIVE, INC. | DOROTHY H. BATES | View |
| 83 | CLAY COUNTY RURAL TELEPHONE COOPERATIVE | BRADLEY W. WELP | View |
| 84 | RURAL TELEPHONE SERVICE CO., INC. | LARRY E. SEVIER | View |
| 85 | MORRIS ARCHITECTS | CHRIS A. HUDSON | View |
| 86 | O''DONNELL WICKLUND PIGOZZI AND PETERSON, INC. | GARY F. WENDT | View |
| 87 | MATANUSKA TELEPHONE ASSOCIATION | DESI MAYO | View |
| 88 | KATHY PISELLI | KATHY PISELLI | View |
| 89 | NATIONAL TELECOMMUNICATION COOPERATIVE ASSOCIATION | MICHAEL E. BRUNNER | View |
| 90 | EAST BUCHANAN TELEPHONE COOPERATIVE | E.A. BUTCH RORABAUGH | View |
| 91 | POKA LAMBRO TELEPHONE COOPERATIVE, INC. | DAVID MCENDREE | View |