COMMENT LETTERS

Project: 1830-100 Amendments for Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRSs

Reference Number: 1830-100

Amendments for Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRSs
Letter Affiliation Submitted By:
1 RONALD D. DIMATTIA View
2 JEFFRY HABER View
3 CHARLES E. SMITH View
4 JOHN W. FISHER III View
5 MORTGAGE BANKERS ASSOCIATION JOHN A. COURSON View
6 PROGRESS ENERGY, INC. JEFFREY M. STONE View
7 REIS JOHN BACZEWSKI View
8 WORLD BANK CHARLES A. MCDONOUGH View
9 EDISON ELECTRIC INSTITUTE DAVID K. OWENS View
10 KEYCORP ROBERT L. MORRIS View
11 JOSEPH S. MARESCA View
12 MFS INVESTMENT MANAGEMENT JOHN CORCORAN View
13 AMERIPRISE FINANCIAL, INC. DAVID K. STEWART View
14 INVESCO LTD. DAVID A. HARTLEY View
15 INVESTMENT COMPANY INSTITUTE GREGORY M. SMITH View
16 FIRST HORIZON NATIONAL CORPORATION SHAWN P. LUKE View
17 CITIGROUP INC. ROBERT TRAFICANTI View
18 PRIVATE EQUITY COUNCIL DOUGLAS LOWENSTEIN View
19 CAPITAL ONE FINANCIAL CORPORATION SUSAN R. MCFARLAND View
20 TIM CHATTING View
21 WASHINGTON SOCIETY OF CPAS LLOYD J. SANDQUIST View
22 WELLS FARGO & COMPANY RICHARD D. LEVY View
23 ALLIANZ GROUP LOUISE JORDAN View
24 GERMAN ACCOUNTING STANDARDS BOARD LIESEL KNORR View
25 BANKENVERBAND DIRK JAGER View
26 CREDIT SUISSE GROUP RUDOLF BLESS View
27 ILPA DARRELL PINTO View
28 BNY MELLON JOHN PARK View
29 BB&T CORPORATION HENRY R. STURKIE, III View
30 IPEV BOARD HERMAN DAEMS View
31 TEXAS INSTRUMENTS INCORPORATED CHARLES R. MILLER View
32 AMERICAN CAPITAL, LTD. JOHN ERICKSON View
33 PPL CORPORATION VINCENT SORGI View
34 GNAIE JERRY M. ST. PAER View
35 ACLI MICHAEL MONAHAN View
36 TERESA P. GORDON View
37 RRI ENERGY DEANA M. MANGAN View
38 HARTFORD FINANCIAL SERVICES GROUP, INC. BETH A. BOMBARA View
39 BANK OF AMERICA CORPORATION JOHN M. JAMES View
40 DEUTSCHE BANK CYNTHIA MUSTAFA View
41 CAROLINE WALKER View
42 PNC FINANCIAL SERVICES GROUP, INC. SAMUEL R. PATTERSON View
43 CNA FINANCIAL CORPORATION LAWRENCE J. BOYSEN View
44 ALLERGAN, INC. JAMES F. BARLOW View
45 BDO USA, LLP View
46 OPPENHEIMERFUNDS BRIAN WIXTED View
47 ERNST & YOUNG LLP View
48 NATIONAL VENTURE CAPITAL ASSOCIATION MARK G. HEESEN View
49 12 FEDERAL HOME LOAN BANKS TOM LEWIS View
50 AMERICAN BANKERS ASSOCIATION MICHAEL L. GULLETTE View
51 NATIONWIDE INSURANCE GROUP JAMES D. BENSON View
52 PICPA/EBPC/AAC CRAIG D. WINTERS View
53 FREDDIE MAC ROBERT D. MAILLOUX View
54 NYSSCPA MARGARET A. WOOD View
55 UBS AG JOHN GALLAGHER View
56 US BANCORP CRAIG E. GIFFORD View
57 STATE STREET CORPORATION JAMES J. MALERBA View
58 AIG TOM JONES View
59 GRANT THORNTON LLP View
60 IIF/SENIOR ACCOUNTING GROUP DAVID SHRAA View
61 MORGAN STANLEY GREGORY A. SIGRIST View
62 BLACKROCK, INC. STEVEN E. BULLER View
63 MAYER HOFFMAN MCCANN, P.C. View
64 FRANKLIN TEMPLETON INVESTMENTS LAURA F. FERGERSON View
65 CIGNA CORPORATION MARY T. HOELTZEL View
66 FIDELITY MANAGEMENT & RESEARCH COMPANY KENNETH B. ROBINS View
67 DUFF & PHELPS PAUL BARNES View
68 ISDA/APC DANIEL PALOMAKI View
69 ADAMS STREET PARTNERS, LLC WILLIAM J. HUPP View
70 JPMORGAN CHASE & CO. LOUIS RAUCHENBERGER View
71 ILLINOIS CPA SOCIETY/APC REVA STEINBERG View
72 CALCPA/APASC JOANN GUATTERY View
73 PNM RESOURCES, INC. HENRY A. INGALLS View
74 SIFMA/DAC MATTHEW L. SCHROEDER View
75 PRICEWATERHOUSECOOPERS LLP View
76 IMA/FRC ALLAN COHEN View
77 NACUBO/APC SUSAN M. MENDITTO View
78 FANNIE MAE KIRK C. SILVA View
79 BAYA MANSOURI View
80 AMERICAN ACCOUNTING ASSOCIATION/FARS/FRPC View
81 ANDREA PSORAS View
82 DELOITTE & TOUCHE LLP View
83 SUMMIT BANK OKLAHOMA WADE W. EDMUNDSON View
84 EMERSON RICHARD J. SCHLUETER View
85 VERIZON COMMUNICATIONS INC. MICHAEL W. MORRELL View
86 KPMG IFRG LIMITED View
87 AICPA/FINREC JAY D. HANSON View
88 REESA GARETH LEWIS View
89 CHUBB CORPORATION JOHN J. KENNEDY View
90 MCGLADREY & PULLEN, LLP View
91 FEI/CCR LORETTA CANGIALOSI View
92 FICPA/APASC STEVEN BIERBRUNNER View
93 JEREMY OLIVER View
94 AICPA/PCPS PHILIP J. SANTARELLI View
95 PCFRC JUDITH O'DELL View

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