Online Comment Letters

Project: 2018-270 Topic 326 Financial Instruments- Credit Losses

Reference Number: 2018-270

Codification Improvements to Topic 326, Financial Instruments—Credit Losses

Letter Affiliation Submitted By:
1 L.E.O. CREDIT UNION INC. BETH PATLA View
2 NEBRASKA CREDIT UNION LEAGUE J. SCOTT SULLIVAN View
3 BILLIE HOUSTON View
4 (8 Total) FORM LETTER SEE LISTED View
5 IMPACT CREDIT UNION SCOTT A. HICKS View
6 COMMUNITY ONE CREDIT UNION OF OHIO INC. PAULA A. HEITGER View
7 (2 Total) FORM LETTER_2 SEE LISTED View
8 RSM US LLP View
9 INTEGRITY FEDERAL CREDIT UNION KAREN HARDY View
10 NYSSCPA JAN C. HERRINGER View
11 EATON FAMILY CREDIT UNION MIKE LOSNECK View
12 BDO USA LLP View
13 MOUNTAIN AMERICA FEDERAL CREDIT UNION GABRIEL ENGMAN View
14 OHIO CREDIT UNION LEAGUE PAUL MERCER AND MIRIAH LEE View
15 PRICEWATERHOUSECOOPERS LLP View
16 EMERALD CREDIT UNION WENDY J. DRIVER View
17 CUNA LUKE MARTONE View
18 BUCKEYE STATE CREDIT UNION DEAN ALLEN View
19 ERNST & YOUNG LLP View
20 TOPMARK FCU ANGIE MAYNARD View
21 MINNESOTA CREDIT UNION NETWORK TIM TACHENY View
22 (3 Total) FORM LETTER_3 SEE LISTED View
23 ICBA JAMES KENDRICK View
24 IMA/FRC NANCY J. SCHROEDER View
25 AMERICAN BANKERS ASSOCIATION JOSHUA STEIN View
26 NAFCU ANN KOSSACHEV View
27 PATELCO CREDIT UNION JAY HARTLOVE View
28 ASHLEY M. CONLON View
29 MARIJA STANKOVIC View
30 CATHERINE IWASKEWYCZ View
31 CAROLINE P. BUITRAGO View
32 JOSEPH KILLION View
33 NAREIT GEORGE YUNGMANN AND CHRISTOPHER DRULA View
34 PENNSYLVANIA CREDIT UNION ASSOCIATION PATRICK C. CONWAY View
35 NAVY FEDERAL CREDIT UNION SHARON C. POACH View
36 LSCU MIKE LEE View
37 DELOITTE & TOUCHE LLP View
38 CALCPA/APAS COMMITTEE MATTHEW J. LOMBARDI View
39 ROYAL CREDIT UNION RYAN BALTS View
40 CROWE LLP View
41 CCUL JEANNE COUCHOIS View
42 STEPHANIE MORRIS View
43 DAN CHINCARINI View
44 AARON M. STEUBING View
45 TORI EXLINE View
46 KEVIN HERNANDEZ View
47 MADAI MARENTES View
48 PEARL HARBOR FCU GORDON SAM View
49 FEDERAL FINANCIAL INSTITUTION REGULATORY AGENCIES SEE LISTED View
50 FRANKLIN TEMPLETON GROUP OF INVESTMENT MANAGERS SEE LISTED View
51 TED LEECH View
52 CAPITAL GROUP SEE LISTED View
53 FJ CAPITAL MANAGEMENT LLC MARTIN FRIEDMAN View
54 CONGRESS OF THE UNITED STATES SEE LISTED View
55 U.S. CHAMBER TOM QUAADMAN View