Project: 2015-330- Business Combinations (Topic 805): Clarifying the Definition of a Business
Reference Number: 2015-330
Clarifying the Definition of a Business
Reference Number: 2015-330
Clarifying the Definition of a Business
| Letter | Affiliation | Submitted By: | |
| 1 | RSM US LLP | View | |
| 2 | IMA/FRC | NANCY J. SCHROEDER | View |
| 3 | ILLINOIS CPA SOCIETY/APC | SCOTT G. LEHMAN AND RYAN BRADY | View |
| 4 | NAREIT | GEORGE L. YUNGMANN AND CHRISTOPHER T. DRULA | View |
| 5 | ERNST & YOUNG LLP | View | |
| 6 | MSCPA/TIG | SEE LISTED | View |
| 7 | CALCPA/APAS COMMITTEE | A.J. MAJOR III | View |
| 8 | AMERIPRISE FINANCIAL INC. | DAVID K. STEWART | View |
| 9 | IBM CORPORATION | ALISON YARA | View |
| 10 | EEI/AGA | RICHARD F. MCMAHON JR. AND PATRICK J. MIGLIACCIO | View |
| 11 | WELLS FARGO & COMPANY | RICHARD D. LEVY | View |
| 12 | PRICEWATERHOUSECOOPERS LLP | View | |
| 13 | BDO USA LLP | View | |
| 14 | NEXTERA ENERGY INC. | CHRIS N. FROGGATT | View |
| 15 | KPMG LLP | View | |
| 16 | CITIGROUP | ROBERT TRAFICANTI | View |
| 17 | NYSSCPA | JOSEPH M. FALBO JR. | View |
| 18 | JPMORGAN CHASE & CO. | BRET DOOLEY | View |
| 19 | THE PNC FINANCIAL SERVICES GROUP INC. | JOHN JJ MATTHEWS | View |
| 20 | GRANT THORNTON LLP | View | |
| 21 | PREMIERE BUSINESS APPRAISALS INC. | KARL H. JANHSEN | View |
| 22 | DELOITTE & TOUCHE LLP | View | |
| 23 | AMERICAN TOWER CORPORATION | ROBERT J. MEYER | View |
| 24 | MOSS ADAMS LLP | View | |
| 25 | CROWE HORWATH LLP | View | |
| 26 | PFIZER INC. | LORETTA V. CANGIALOSI | View |
| 27 | THE WILLIAMS COMPANIES INC. | TED TIMMERMANS | View |
| 28 | GOLDMAN SACHS | TIMOTHY BRIDGES | View |
| 29 | METLIFE INC. | PETER M. CARLSON | View |
| 30 | ELI LILLY AND COMPANY | DONALD A. ZAKROWSKI | View |
| 31 | AICPA/PCPS/TIC | MICHAEL A. WESTERVELT | View |
| 32 | DEUTSCHE BANK | LISA BOMBA AND MICHAEL FEHRMAN | View |
| 33 | FORD MOTOR COMPANY | SUSAN CALLAHAN | View |
| 34 | BRISTOL-MYERS SQUIBB COMPANY | ROBERT OWENS AND TIM KOCSES | View |
| 35 | MSCPA/APAP COMMITTEE | PHILIP B. PACINO | View |
| 36 | PICPA/A&AP COMMITTEE | LISA A. RITTER | View |
| 37 | ACLI | MICHAEL MONAHAN | View |