Online Comment Letters

Project:

Reference Number: FSPFIN46RC

Determining the Variability to Be Considered In Applying FASB Interpretation No. 46(R)

Letter Affiliation Submitted By:
1 GRANT THORNTON LLP View
2 CREDIT SUISSE GROUP RUDOLF BLESS View
3 ASF/CMSA/ISDA/SIA/TBMA View
4 PRUDENTIAL FINANCIAL DENNIS G. SULLIVAN View
5 EQUIPMENT LEASING ASSOCIATION MICHAEL FLEMING View
6 STATE STREET CORPORATION PAMELA D. GORMLEY View
7 ALLEN PLYLER View
8 PRICEWATERHOUSECOOPERS LLP View
9 CITIGROUP ROBERT TRAFICANTI View
10 PGE CORPORATION G. ROBERT POWELL View
11 JPMORGAN CHASE CO. JOSEPH L. SCLAFANI View
12 MERRILL LYNCH ESTHER MILLS View
13 STEPHEN RYAN View
14 ERNST YOUNG LLP View
15 BMO FINANCIAL GROUP CALLY J. HUNT View
16 GOLDMAN SACHS GROUP, INC. MATTHEW L. SCHROEDER View
17 AMBAC FINANCIAL GROUP, INC. SEAN LEONARD View
18 KPMG LLP View
19 BANK OF AMERICA CORPORATION JOHN M. JAMES View
20 CANADIAN IMPERIAL BANK OF COMMERCE SHUAIB SHARIFF View
21 DELOITTE TOUCHE LLP View
22 FPL GROUP, INC. K. MICHAEL DAVIS View