Online Comment Letters

Project: 2019-750 Financial Instruments-Credit Losses (Topic 326) Derivatives and Hedging (Topic 815) and Leases (Topic 842) Effective

Reference Number: 2019-750

Financial Instruments—Credit Losses (Topic 326), Derivatives and Hedging (Topic 815), and Leases (Topic 842): Effective Dates

Letter Affiliation Submitted By:
1 GINA TEDROW View
2 PAUL N. WILMESMEIER View
3 MAUI FCU CLAYTON FUCHIGAMI View
4 LYNETTE WALBORN View
5 JOHN PIERSCHBACHER View
6 REID TENKLEY View
7 L. E. O. CREDIT UNION BETH PATLA View
7A L. E. O. CREDIT UNION BETH PATLA View
8 VALLEY OAK CREDIT UNION ALAN CORTUM View
9 MORTON ALAN HAAS & CO. MICHAEL C. HAAS View
10 CLARK COUNTY CREDIT UNION JOSH HALDEMAN View
11 AMERICAN CREDIT ACCEPTANCE LLC JENNY KIM View
12 EATON FAMILY CREDIT UNION MIKE LOSNECK View
13 OHIO FIRST CLASS CREDIT UNION JEFFREY J. SPADA View
14 TOPMARK FEDERAL CREDIT UNION ANGIE MAYNARD View
15 COMMUNITY STAR CREDIT UNION DAVID A. JEZEWSKI View
16 IMPACT CREDIT UNION SCOTT A. HICKS View
17 CHAMPION CREDIT UNION INC. STEVEN M. GRINDLE View
18 GEAUGA CREDIT UNION INC. LISA K. BRIGGS View
18A GEAUGA CREDIT UNION INC. AGNES M. SOJKA View
19 FINANCIAL ANALYTICS JOHN ABRAHAM View
20 KH NETWORK CREDIT UNION BRADLEY C. MADER View
21 BARCLAYS MATT LARSON View
22 MISSOURI BANKERS ASSOCIATION KEITH THORNBURG View
23 CUNA LUKE MARTONE View
24 FINANCIAL REPORTING ADVISORS LLC View
25 CARR RIGGS & INGRAM LLC View
26 OSTROW REISIN BERK & ABRAMS LTD View
27 PEARL HARBOR FCU GORDAN SAM View
28 CASE CREDIT UNION BRYANNA B. BENOIT View
29 OFFICE OF THE COMPTROLLER OF THE CURRENCY SYDNEY S. MENEFEE View
30 CAMDEN NATIONAL CORPORATION GREGORY A. DUFOUR View
31 COMMUNITY FINANCIAL CREDIT UNION MEG PANKOW View
32 MD DC CREDIT UNION ASSOCIATION JOHN BRATSAKIS View
33 CUAD JEFFREY OLSON AND AMY KLEINSCHMIT View
34 CINFED FEDERAL CREDIT UNION JAY SIGLER View
35 KEMBA CREDIT UNION DAN SCHROER View
36 CLIFTONLARSONALLEN LLP View
37 NORTHLAND AREA FCU KRISTINE BRENNER View
38 GUGGENHEIM CAPITAL LLC NINA DEIS View
39 NYSSCPA ITA M. RAHILLY View
40 AMERICAN BANKERS ASSOCIATION MICHAEL L. GULLETTE View
41 PACIFIC LIFE INSURANCE COMPANY EDWARD R. BYRD View
42 INDIANA CREDIT UNION LEAGUE JOHN MCKENZIE View
43 ICBA JAMES KENDRICK View
44 STATE HIGHWAY PATROL FCU BECKY J. LANDIS View
45 DYNAMIC FCU DIANE M. RODRIGUEZ View
46 FICPA/APAS COMMITTEE ALLAN B. FRANKLIN View
47 BAY AREA CU DEEDEE TAMBONE View
48 NEW YORK CUA WILLIAM J. MELLIN View
49 COX ENTERPRISES INC. JACK POLISH View
50 ST. JAMES PARISH CU JULIANNE BRUZINA View
51 OCUL PAUL L. MERCER AND MIRIAH LEE View
52 DELOITTE & TOUCHE LLP View
53 PARISH FCU BILL HANN View
54 MOCPA/TIG MARK WINIARSKI AND ROBERT A. SINGER View
55 GRANT THORNTON LLP View
56 PROMEDICA FCU RICHARD J. HAAS JR View
57 NCCPAP NEIL H. FISHMAN AND RENEE RAMPULLA View
58 CTCPA BRYAN DECKER View
58A CTCPA BRYAN DECKER View
59 COOPERATIVE CUA INC. RONALD MCLEAN View
60 ERNST & YOUNG LLP View
61 OSCPA/AAC JAMI BLAKE AND MATT ROSEN View
62 WISCONSIN CREDIT UNION LEAGUE PAUL GUTTORMSSON View
63 PRICEWATERHOUSECOOPERS LLP View
64 BDO USA LLP View
65 MEDINA COUNTY FCU PETE GRIMM View
66 HEARTLAND CUA BRADLEY D. DOUGLAS View
67 CA AND NV CU LEAGUES DIANA R. DYKSTRA View
68 MCUL DAVE ADAMS View
69 RSM US LLP View
70 NAFCU B. DAN BERGER View
71 KELLY GUSTAFSON View
72 PENSKE TRUCK LEASING CO. L.P. THOMAS J. JANOWICZ View
73 NAMIC JONATHAN RODGERS View
74 AICPA/PCPS/TIC DANIELLE SUPKIS-CHEEK View
75 LSCU MICHAEL LEE View
76 TIM CHATTING View
77 DIXON HUGHES GOODMAN LLP View
78 MINNESOTA CREDIT UNION NETWORK TIM TACHENY View
79 MAYER HOFFMAN MCCANN P.C. View
80 540 I.B.E.W. CREDIT UNION KIMBERLY LOWE View
81 PLANTE & MORAN PLLC View
82 ALABAMA CREDIT UNION STEPHEN K. SWOFFORD View
83 RBC CAPITAL MARKETS RICK DAVISON View
84 MSCPA/APAPC PHILIP B. PACINO View
85 ILLINOIS CREDIT UNION LEAGUE JONI SENKPEIL View
86 CROWE LLP View
87 NAVY FEDERAL CREDIT UNION SHARON POACH View
88 BAKER TILLY VIRCHOW KRAUSE LLP DAVID JOHNSON View