COMMENT LETTERS

Project: 2011-240- Comprehensive Income (Topic 220) Deferral of the Effective Date for Amendments to the Presentation of Reclassification

Reference Number: 2011-240

Comprehensive Income (Topic 220): Deferral of the Effective Date for Amendments to the Presentation of Reclassifications of Items Out of Accumulated Other Comprehensive Income in Accounting Standards Update No. 2011-05
Letter Affiliation Submitted By:
1 CHRIS BARNARD View
2 CHEVRON CORPORATION MATTHEW J. FOEHR View
3 MSCPA PHILIP B. PACINO View
4 KPMG LLP View
5 FORD MOTOR COMPANY SUSAN M. CALLAHAN View
6 BDO USA LLP View
7 IBM CORPORATION GREGG L. NELSON View
8 ERNST & YOUNG LLP View
9 METLIFE INC. PETER M. CARLSON View
10 FEI/CCR LORETTA V. CANGIALOSI View
11 DELOITTE & TOUCHE LLP View
12 PRICEWATERHOUSECOOPERS LLP View
13 WILLIAMS TED TIMMERMANS View
14 WELLS FARGO & COMPANY RICHARD D. LEVY View
15 PPL CORPORATION VINCENT SORGI View
16 ILLINOIS CPA SOCIETY/APC JEFFERY P. WATSON View
17 URS CORPORATION REED N. BRIMHALL View
18 AMERICAN ELECTRIC POWER COMPANY INC. JOSEPH M. BUONAIUTO View
19 INTEL CORPORATION JAMES G. CAMPBELL View
20 TRANSCANADA CORPORATION G. GLENN MENUZ View
21 SANDISK CORPORATION DONALD F. ROBERTSON JR. View
22 ALLSTATE INSURANCE COMPANY SAMUEL H. PILCH View
23 EXELON CORPORATION DUANE M. DESPARTE View
24 PNM RESOURCES INC. HENRY A. INGALLS View
25 PNC FINANCIAL SERVICES GROUP INC. JOHN JJ MATTHEWS View
26 AFLAC JUNE P. HOWARD View
27 CROWE HORWATH LLP View
28 TIM CHATTING View
29 12 FEDERAL HOME LOAN BANKS TOM LEWIS View
30 MICROSOFT CORPORATION BOB LAUX View
31 SALESFORCE.COM, INC. JOSEPH C. ALLANSON View
32 GRANT THORNTON LLP View
33 HESS CORPORATION JOHN RIELLY View
34 EMERSON RICHARD J. SCHLUETER View
35 GATX CORPORATION WILLIAM M. MUCKIAN View
36 CFA INSTITUTE/CDPC KURT N. SCHACHT View
37 IMA/FRC ALLAN COHEN View

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