COMMENT LETTERS

Project: 1082-194R - Consolidated Financial Statements: Purpose and Policy

Reference Number: 1082-194R

Consolidated Financial Statements: Purpose and Policy
Letter Affiliation Submitted By:
1 ROSENFIELD, PAUL PAUL ROSENFIELD View
2 ROSENFIELD, SHERMAN L. SHERMAN L. ROSENFIELD View
3 UNIVERSITY OF GEORGIA DENNIS R. BERESFORD View
4 NATIONAL CHARITIES INFORMATION BUREAU MATTHEW A. LANDY View
5 BARUCH COLLEGE HUGO NURNBERG View
5A BARUCH COLLEGE ABRAHAM J. BRILOFF View
5B BARUCH COLLEGE HUGO NURNBERG View
6 BDO SEIDMAN, LLP WAYNE A. KOLINS View
7 EDUCATION ASSISTANCE FOUNDATION TONY BRIGHT View
7A EDUCATION ASSISTANCE FOUNDATION TONY BRIGHT View
8 NORTHERN ILLINOIS UNIVERSITY JOHN H. ENGSTROM View
9 DOW CHEMICAL COMPANY FRANK H. BROD View
10 UNIVERSITY OF MIAMI PAUL MUNTER View
11 AICPA/ACSEC DAVID B. KAPLAN View
12 ASSOCIATION FOR HEALTHCARE PHILANTHROPY WILLIAM C. MCGINLY View
13 BANK ONE CORPORATION WILLIAM J. ROBERTS View
14 BAPTIST CHURCH LOAN CORPORATION MARY L. HUNTER View
15 BAPTIST GENERAL CONVENTION OF TEXAS ROGER W. HALL View
16 BIOCHEM PHARMA INC. FRED ANDREW View
17 ALLERGAN, INC. DWIGHT YODER View
18 COCA-COLA COMPANY GARY P. FAYARD View
19 CMS ENERGY CORPORATION DENNIS DAPRA View
20 DELL COMPUTER CORPORATION KEVIN P. HEGARTY View
21 DURA PHARMACEUTICALS ERLE T. MAST View
22 ENRON CORP. RICHARD A. CAUSEY View
23 ERNST YOUNG LLP ERNST YOUNG LLP View
24 FARALLON CAPITAL MANAGEMENT, LLC DAVID I COHEN View
25 GENERAL ELECTRIC COMPANY PHILIP D. AMEEN View
26 HEALTHCARE FINANCIAL MANAGEMENT ASSOC. RICHARD L. CLARKE View
27 ILLINOIS CPA SOCIETY RICHARD H. MOSELEY View
27A ILLINOIS CPA SOCIETY JAMES A. DOLINAR View
28 IMC GLOBAL INC. ANNE M. SCAVONE View
29 KAUFMAN AND BROAD HOME CORPORATION WILLIAM R. HOLLINGER View
30 KEY GLOBAL FINANCE MINDY BERMAN View
31 MERRILL LYNCH JOHN J. FOSINA View
32 NATL. ASSOC. OF REAL ESTATE INVEST. TRUSTS STEPHEN C. RICHTER View
33 MARYLAND ASSOCIATION OF CPAS JEFFREY T. ZOLLER View
34 MASSACHUSETTS SOCIETY OF CPAS JEFFREY D. SOLOMON View
35 MAYER, BROWN PLATT CARY J. MALKIN View
36 MCDONALD''S CORPORATION CHRIS PIESZKO View
37 MCCOLLUM, KENNETH KENNETH MCCOLLUM View
38 MORGAN STANLEY JOANNE PACE View
39 NEW YORK STATE SOCIETY OF CPAS JOHN J. O''LEARY View
40 AMERITECH CORPORATION RONALD G. PIPPIN View
41 BTM CAPITAL CORPORATION PATRICIA A. DONOGHUE View
42 BOND MARKET TRADE ASSOCIATION ESTHER MILLS View
43 PRUDENTIAL INSURANCE COMPANY OF AMERICA BUDDY PISZEL View
44 PPG INDUSTRIES, INC. WILLIAM H. HERNANDEZ View
45 SWALWELL, GREG GREG SWALWELL View
46 TEXACO INC. GEORGE J. BATAVICK View
47 WELLS FARGO COMPANY LARRY ROLES View
48 UPMC HEALTH SYSTEM THOMAS E. BOYLE View
48A UPMC HEALTH SYSTEM THOMAS E. BOYLE View
48B UPMC HEALTH SYSTEM THOMAS E. BOYLE View
49 USX CORPORATION KENNETHE L. MATHENY View
50 AMERICAN BAR ASSOCIATION RICHARD H. ROWE View
51 AMERICAN COUNCIL OF LIFE INSURANCE STANTON L. COLE View
52 AMERICAN GAS ASSOCIATION STEPHEN J. CURRAN View
53 CITICORP ROGER W. TRUPIN View
54 EQUIPMENT LEASING ASSOCIATION OF AMERICA MICHAEL FLEMING View
55 HOSPITAL HEALTHSYSTEM ASSOC. OF PENN. CAROLYN F. SCANLAN View
56 JOHN HANCOCK MUTUAL LIFE INSURANCE CO. EARL W. BAUCOM View
57 MOBIL CORPORATION STEVEN L. DAVIS View
58 NATIONAL ASSOCIATION OF REAL ESTATE COS. MELAINE M. LUNDQUIST View
59 RAYMOND JAMES FINANCIAL, INC. JEFFREY P. JULIEN View
60 RADIATION THERAPY SERVICES, INC. JOE BISCARDI View
61 AIR PRODUCTS AND CHEMICALS, INC. PAUL E. HUCK View
62 ALUMINUM COMPANY OF AMERICA EARNEST J. EDWARDS View
63 ARTHUR ANDERSEN LLP ARTHUR ANDERSEN LLP View
64 BANK AMERICA CORPORATION MARC OKEN View
65 EDISON ELECTRIC INSTITUTE DAVID K. OWENS View
66 DELOITTE TOUCHE LLP DELOITTE TOUCHE LLP View
67 EMERSON ELECTRIC CO. RICHARD J. SCHLUETER View
68 EQUITABLE COMPANIES INCORPORATED ALVIN H. FENICHEL View
69 EXXON CORPORATION D.D. HUMPHREYS View
70 FIRST UNION CORPORATION JAMES H. HATCH View
71 MERCK CO., INC. RICHARD C. HENRIQUES, JR. View
72 R. G. ASSOCIATES, INC. JACK T. CIESILSKI View
73 SECURITIES INDUSTRY ASSOCIATION CHARLES F. VADALA View
74 UNITED STATES CATHOLIC CONFERENCE WAYNE A. SCHNEIDER View
75 ELI LILLY AND COMPANY ARNOLD C. HANISH View
76 GOLDMAN, SACHS CO. ESTHER MILLS View
77 MOTOROLA INC. TONY KNAPP View
78 JP MORGAN DAVID H. SIDWELL View
79 PFIZER INC. H.V. RYAN View
80 OMEGA HEALTHCARE INVESTORS, INC. DAVID A. STOVER View
81 AIMR GABRIELLE U. NAPOLITANO View
82 WALT DISNEY COMPANY JAMES W. BRUSCH View
83 DUKE POWER COMPANY JEFFREY L. BOYER View
84 3M RONALD G. NELSON View
85 NATIONAL BENEVOLENT ASSOC. OF CHRISTIAN CHURCH GARY ZIMMERMAN View
86 AICPA/TIC LUIS CABRERA View
87 BANK OF AMERICA, ET AL JASON KRAVITT View
88 CIGNA CORPORATION JIM SEARS View
89 CONOCO, INC. W. WELCH View
90 KPMG PEAT MARWICK LLP KPMG PEAT MARWICK LLP View
91 GENERAL MOTORS CORPORATION PETER R. BIBLE View
92 NORTHWEST AIRLINES, INC. ROLF S. ANDERSEN View
93 PHILLIPS PETROLEUM COMPANY DOUG DIVELBISS View
94 TEXAS INSTRUMENTS INCORPORATED SAMUEL SELF View

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