Online Comment Letters

Project: 2019-720 Identifiable Intangible Assets and Subsequent Accounting for Goodwill

Reference Number: 2019-720

Identifiable Intangible Assets and Subsequent Accounting for Goodwill

Letter Affiliation Submitted By:
1 LOUIS W. SANFORD View
2 CORPORATE VALUE PARTNERS, INC. RONALD D. DIMATTIA View
3 TRAVIS JENSEN View
4 JAY STARKMAN View
5 NEIL C. KELLY View
6 MAX FONAREV View
7 ED W. TROTT View
10 CNM LLP LAWRENCE GEE View
11 IBM CORPORATION ALISON YARA View
12 CUMMINS INC. CHRISTOPHER CLULOW View
13 JICPA TAKAKO FUJIMOTO View
14 ELI LILLY AND COMPANY DONALD A. ZAKROWSKI View
15 KPMG LLP View
16 REGIONS BRAD KIMBROUGH View
17 ALLIANCE RESOURCE PARTNERS L.P. ROBERT J. FOUCH View
18 PRICEWATERHOUSECOOPERS LLP View
19 AAA/FARS/FRPC SEE LISTED View
20 UNIVERSITY OF BALTIMORE PROFESSORS MIKHAIL B. PEVZNER AND PHILLIP J. KORB View
21 PATRICK LACOUR View
22 BDO USA LLP View
23 AICPA/FINREC ANGELA J. NEWELL AND MICHAEL CHENG View
24 GLOBALVIEW ADVISORS LLC RAYMOND RATH View
25 VERIZON COMMUNICATIONS INC. TRACY KRAUSE View
26 WELLS FARGO & COMPANY RICHARD D. LEVY View
27 THE WILLIAMS COMPANIES INC. TED TIMMERMANS View
28 BALL CORPORATION NATE C. CAREY View
29 SHAHROKH SAUDAGARAN View
30 CITIGROUP ROBERT TRAFICANTI View
31 CHEVRON CORPORATION DAVID INCHAUSTI View
32 FORTIS INC. JAMIE ROBERTS View
33 RSM US LLP View
34 BOK FINANCIAL CORPORATION JOHN C. MORROW View
35 XIN WANG View
36 TRADEMARK COMPARABLES AG CHRISTOF BINDER View
37 EMPIRE VALUATION CONSULTANTS View
38 KEITH SMITH View
39 EXELON CORPORATION ALEXANDER P. SCARPELLI View
40 CHARTER COMMUNICATIONS INC. KEVIN D. HOWARD View
41 IMA/FRC NANCY J. SCHROEDER View
42 NYSSCPA ITA M. RAHILLY View
43 VALUATION RESEARCH CORPORATION PJ PATEL View
44 WISCONSIN SCHOOL OF BUSINESS SEE LISTED View
45 UNITEDHEALTH GROUP INCORPORATED THOMAS E. ROOS View
46 STOUT RISIUS ROSS LLC View
47 ASA View
48 MORGAN STANLEY FREDERICK L. BARNFIELD View
49 TELEPHONE AND DATA SYSTEMS INC. ANITA KROLL View
50 CIGNA CORPORATION MARY T. AGOGLIA HOELTZEL View
51 AMERICAN BANKERS ASSOCIATION JOSHUA STEIN View
52 ACLI MICHAEL MONAHAN View
53 CLIFTONLARSONALLEN LLP View
54 R.G. ASSOCIATES INC. JACK CIESIELSKI View
55 GRANT THORNTON LLP View
56 U.S. CONCRETE INC. GIBSON T. DAWSON View
57 DELOITTE & TOUCHE LLP View
58 BVA GROUP LLC View
59 ZIONS BANCORPORATION N.A. ALEXANDER HUME View
60 EEI AND AGA RICHARD F. MCMAHON JR. AND MATTHEW KIM View
61 MEDTRONIC MARY WILCOX View
62 CROWE LLP View
63 ALVAREZ MARSAL VALUATION SERVICES LLC View
64 AICPA/PCPS/TIC DANIELLE SUPKIS-CHEEK View
65 ERNST & YOUNG LLP View
66 THE TRAVELERS COMPANIES INC. D. KEITH BELL View
67 DUFF & PHELPS SEE LISTED View
68 CIT EDWARD K. SPERLING View
69 THE ALLSTATE CORPORATION JOHN PINTOZZI AND KEVIN SPATARO View
70 BUSINESS VALUATION RESOURCE PANEL SEE LISTED View
71 BANK OF AMERICA CORPORATION MICHAEL TOVEY View
72 TC ENERGY CORPORATION GLENN MENUZ View
73 BAKER TILLY VIRCHOW KRAUSE LLP View
74 FORD MOTOR COMPANY JULIE A. GARITY View
75 HYDRO-QUEBEC NADINE THIBODEAU View
76 RICS STEVE K. CHOI View
77 HOULIHAN LOKEY FINANCIAL ADVISORS INC. MICHAEL DELUKE View
78 VALUEKNOWLEDGE LLC View
79 LIBERTY GLOBAL PLC JASON WALDRON View
80 CREDIT SUISSE GROUP TODD RUNYAN AND TRUDY DUBACHER View
81 LSC COMMUNICATIONS SEE LISTED View
82 POLARIS INC. JOE TIEGS View
83 SEAN POYNTON View
84 ASHLEY BURROWES View
85 COMERICA INCORPORATED MAURICIO A. ORTIZ View
86 GEORGE W. BECKWITH View
87 ANC PATRICK DE CAMBOURG View
88 THE PNC FINANCIAL SERVICES GROUP INC. MICHAEL YENCHEK View
89 CONNOR GROUP INC. View
90 MARINILKA B. KIMBRO View
91 ICPAS/APC BRIAN KOT AND WILLIAM KEIRSE View
92 PAUL HUBLING View
93 ASBJ ATSUSHI KOGASAKA View
94 FICPA/APAS COMMITTEE TREY BRUCE View
95 PFIZER INC. LORETTA V. CANGIALOSI View
96 MOCPA/TIG SEE LISTED View
97 CALCPA/APAS COMMITTEE NANCY A. RIX View
98 RIDGEWOOD INVESTMENTS LLC View