Online Comment Letters

Project: PCC-13-03 Derivatives and Hedging (Topic 815): Accounting for Certain Receive-Variable, Pay-Fixed Interest Rate Swaps

Reference Number: PCC-13-03

Derivatives and Hedging (Topic 815): Accounting for Certain Receive-Variable, Pay-Fixed Interest Rate Swaps

Letter Affiliation Submitted By:
1 FICPA/AP&ASC STEVEN MORRISON View
2 EDWARD W. TROTT View
3 PARENTEBEARD LLC PHILIP J. SANTARELLI View
4 TEXAS SOCIETY OF CPAS SANDRA K. BROWN View
5 CALCPA/AP&ASC MICHAEL D. FEINSTEIN View
6 RW GROUP LLC RICHARD WORTMANN View
7 PICPA/A&APC RICHARD E. WORTMANN View
8 NYSSCPA J. MICHAEL KIRKLAND View
9 MOSS ADAMS LLP View
10 THE STRENGTH MATTERS CFO WORKING GROUP SEE LISTED View
11 CFMA STUART BINSTOCK View
12 OSCPA A&AC DANIEL P. STEWARD View
13 RUBINBROWN LLP View
14 ICPAS/APC SCOTT G. LEHMAN AND AMANDA M. RZEPKA View
15 BDO USA LLP View
16 BERRY DUNN MCNEIL & PARKER LLC View
17 GRANT THORNTON LLP View
18 THE CAPITAL GROUP COMPANIES INC. BRUCE MEIKLE View
19 CHATHAM FINANCIAL STEVEN P. CASTLETON View
20 MCGLADREY LLP View
21 MSCPA/TIG SEE LISTED View
22 IMA/FRC NANCY J. SCHROEDER View
23 KPMG LLP View
24 FEI/CPC-S ALEX M. CORL View
25 PRICEWATERHOUSECOOPERS LLP View
26 GRASSI & CO. CPAS P.C. LOUIS C. GRASSI View
27 ERNST & YOUNG LLP View
28 DELOITTE & TOUCHE LLP View
29 PLANTE & MORAN PLLC View
30 IMA SBFRC JOHN K. EXLINE View
31 CROWE HORWATH LLP View
32 NACUBO SUSAN MENDITTO View
33 SENSIBA SAN FILIPPO LLP View
34 AICPA/PCPS/TIC KAREN KERBER View
35 AICPA/FINREC RICHARD PAUL AND MARK SCOLES View
36 VSCPA/A&AAC MICHAEL WAGNER View
37 EMERSON RICHARD J. SCHLUETER View
38 ALLEN SCHULMAN View