COMMENT LETTERS

Project: 2019-730 Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity

Reference Number: 2019-730

Debt—Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging—Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity
Letter Affiliation Submitted By:
1 ALPESH SHAH View
2 DELOITTE & TOUCHE LLP View
3 MIND THE GAAP LLC AND WIPFLI LLP View
4 NYSSCPA ITA M. RAHILLY View
5 KPMG LLP View
6 ISDA/APC JEANNINE HYMAN AND ANTONIO CORBI View
7 AAA/FARS/FRPC SEE LISTED View
8 CLIFTONLARSONALLEN LLP View
9 ATLAS AIR WORLDWIDE HOLDINGS INC. SPENCER SCHWARTZ AND KEITH H. MAYER View
10 PRICEWATERHOUSECOOPERS LLP View
11 ICPAS/APC BRIAN KOT AND WILLIAM KEIRSE View
12 BDO USA LLP View
13 AICPA/PCPS/TIC DANIELLE SUPKIS-CHEEK View
14 ERNST & YOUNG LLP View
15 RSM US LLP View
16 GRANT THORNTON LLP View
17 CROWE LLP View
18 PLANTE & MORAN PLLC View
19 AICPA/FINREC ANGELA NEWELL View
20 FICPA/APAS COMMITTEE ALLAN FRANKLIN View
21 IMA/FRC NANCY J. SCHROEDER View
22 CONNOR GROUP INC. View
23 EURONET WORLDWIDE RICK L. WELLER View

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