COMMENT LETTERS

Project: 2011-100 Balance Sheet (Topic 210): Offsetting

Reference Number: 2011-100

Balance Sheet (Topic 210): Offsetting
Letter Affiliation Submitted By:
1 LINUS LOW View
2 CHRIS BARNARD View
3 SWEDISH BANKERS' ASSOCIATION KERSTIN AF JOCHNICK View
4 RAKESH CHOUDHARY View
5 EUROPEAN SECURITIES AND MARKETS AUTHORITY FERNANDO RESTOY View
6 IAIS PETER BRAUMULLER View
7 STOCK EXCHANGE OF HONG KONG LIMITED COLIN CHAU View
8 LLOYDS BANKING GROUP PLC DAVID JOYCE View
9 JOINT ACCOUNTING BODIES ALEX MALLEY View
10 SNL FINANCIAL LC SARAH V. POWELL View
11 ANC JEROME HAAS View
12 IOSCO JULIE A. ERHARDT View
13 HONG KONG ASSOCIATION OF BANKS EVA WONG View
14 ICAC JOSE ANTONIO GONZALO ANGULO View
15 FRENCH BANKING FEDERATION JEAN-PAUL CAUDAL View
16 UK ACCOUNTING STANDARDS BOARD ROGER MARSHALL View
17 FEE PHILIP JOHNSON View
18 BASB JAN VERHOEYE View
19 ICAEW EDDY JAMES View
20 AFRAC ROMUALD BERTL View
21 FAR GORAN ARNELL View
22 CREDIT SUISSE GROUP RUDOLF BLESS View
23 PRICEWATERHOUSECOOPERS LLP View
24 HOTARAC View
25 GERMAN ACCOUNTING STANDARDS BOARD LIESEL KNORR View
26 BDO IFR ADVISORY LIMITED View
27 BUSINESSEUROPE JEROME P. CHAUVIN View
28 DELOITTE TOUCHE TOHMATSU LIMITED VERONICA POOLE View
29 EUROPEAN BANKING AUTHORITY ANDREA ENRIA View
30 JPMORGAN CHASE & CO. LOUIS RAUCHENBERGER View
31 MORTGAGE BANKERS ASSOCIATION JOHN A. COURSON View
32 DASB HANS DE MUNNIK View
33 MASB MOHAMMAD FAIZ AZMI View
34 IAASB ARNOLD SCHILDER View
35 SAICA SUE LUDOLPH View
36 MORGAN STANLEY PEGGY CAPOMAGGI View
37 GOLDMAN SACHS MATTHEW L. SCHROEDER View
38 IACVA JAMES P. CATTY View
39 JOSEPH S. MARESCA View
40 CALCPA/APASC JOANN GUATTERY View
41 BALL CORPORATION SHAWN M. BARKER View
42 WELLS FARGO & COMPANY RICHARD D. LEVY View
43 SUNTRUST BANKS INC. TOM PANTHER View
44 IIMV SANTIAGO CUADRA View
45 EUROPEAN INSURANCE CFO FORUM/CEA DIETER WEMMER View
46 ROCHE GROUP IAN BISHOP View
47 IDW NORBERT BREKER View
48 WORLD BANK CHARLES A. MCDONOUGH View
49 NOMURA TAKUMI KITAMURA View
50 ZICA MUSONDA BONIFACE View
51 JAPANESE BANKERS ASSOCIATION View
52 CGA-CANADA ROCK LEFEBVRE View
53 JFTC/ATC View
54 JICPA KEIKO KISHIGAMI View
55 COMMERZBANK HERMANN RAVE View
56 DEUTSCHE BANK AG CYNTHIA MUSTAFA View
57 ILLINOIS CPA SOCIETY/APC JEFFERY P. WATSON View
58 IIAC IAN C.W. RUSSELL View
59 CASC YANG MIN View
60 NYSSCPA MARGARET A. WOOD View
61 AFME IAN HARRISON View
62 ERNST & YOUNG View
63 PNC FINANCIAL SERVICES GROUP INC. JOHN JJ MATTHEWS View
64 CCMC TOM QUAADMAN View
65 PPL CORPORATION VINCENT SORGI View
66 UNION GRADUATE COLLEGE ITHACA COLLEGE MBA IFRS STUDENTS View
67 FEI CANADA TYRONE COTIE View
68 TELSTRA GERARD GOMES View
69 SASC SIEW LUIE SOH View
70 INDIAN BANKS' ASSOCIATION S S N MURTHY View
71 ASBJ ATSU KATO View
72 CBA MICHAEL VENTER View
73 NAB PETER BEHARIS View
74 AASB KEVIN M. STEVENSON View
75 KASB SUK-SIG STEVE LIM View
76 WESTPAC ROSS GOUDIE View
77 ICAP MUHAMMAD OWAIS MUKATI View
78 AUSTRIAN BANKERS' ASSOCIATION MARIA GEYER View
79 NESTLE S.A. H. WIRZ View
80 GRANT THORNTON View
81 ANZ ROB GOSS View
82 HSBC RUSSELL C. PICOT View
83 HKICPA STEVE ONG View
84 SWISSHOLDINGS GOTTLIEB A. KELLER View
85 AOSSG IKUO NISHIKAWA View
86 DEXIA SA THIERRY NEDERLANDT View
87 BARCLAYS CHRIS LUCAS View
88 GSA ALEXIS M. STOWE View
89 ICAI AVINASH CHANDER View
90 EFAA FEDERICO DIOMEDA View
91 KEYCORP ROBERT L. MORRIS View
92 ALCOA INC. GRAEME BOTTGER View
93 GENWORTH FINANCIAL INC. AMY R. CORBIN View
94 EEI RICHARD F. MCMAHON JR. View
95 ZKA HANS-JOACHIM MASSENBERG View
96 SOCIETE GENERALE MARIE DOUCET View
97 FEBELFIN MICHEL VERMAERKE View
98 KPMG IFRG LIMITED View
99 EACB View
100 BPCE ERIC FILLIAT View

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