Project: 2019-710 Topic 326, Financial Instruments—Credit Losses
Reference Number: 2019-710
Codification Improvements toTopic 326, Financial Instruments—Credit Losses
Reference Number: 2019-710
Codification Improvements toTopic 326, Financial Instruments—Credit Losses
| Letter | Affiliation | Submitted By: | |
| 1 | TRACY BALL | View | |
| 2 | NYSSCPA | ITA M. RAHILLY | View |
| 3 | THOMAS H. SPITTERS | View | |
| 4 | VSCPA/A&AA COMMITTEE | BO GARNER | View |
| 5 | PRICEWATERHOUSECOOPERS LLP | View | |
| 6 | DELOITTE & TOUCHE LLP | View | |
| 7 | ERNST & YOUNG LLP | View | |
| 8 | RSM US LLP | View | |
| 9 | BDO USA LLP | View | |
| 10 | JPMORGAN CHASE & CO. | BRET DOOLEY | View |
| 11 | PRA GROUP, INC. | PETE GRAHAM AND TIMOTHY SANTO | View |
| 12 | BANK POLICY INSTITUTE | DAVID WAGNER | View |
| 13 | CAPITAL ONE FINANCIAL CORPORATION | TIMOTHY GOLDEN | View |
| 14 | ENCORE CAPITAL GROUP INC. | ANN GILL AND JONATHAN CLARK | View |
| 15 | KPMG LLP | View | |
| 16 | M&T BANK CORPORATION | KEVIN STOKLOSA | View |
| 17 | IMA/FRC | NANCY J. SCHROEDER | View |
| 18 | CROWE LLP | View | |
| 19 | GRANT THORNTON LLP | View |