Project:
Reference Number: FSPFIN46-F
Evaluating Whether as a Group the Holders of the Equity Investment at Risk Lack the Direct or Indirect Ability to Make Decisions about an Entity's Activities through Voting Rights or Similar Rights under FASB Interpretation No. 46, Consolidation of Variable Interest Entities
Reference Number: FSPFIN46-F
Evaluating Whether as a Group the Holders of the Equity Investment at Risk Lack the Direct or Indirect Ability to Make Decisions about an Entity's Activities through Voting Rights or Similar Rights under FASB Interpretation No. 46, Consolidation of Variable Interest Entities
| Letter | Affiliation | Submitted By: | |
| 1 | FRIENDLY ICE CREAM CORPORATION | JOHN L. CUTTER | View |
| 2 | INTERNATIONAL FRANCHISE ASSOCIATION | MATTHEW R. SHAY | View |
| 3 | CARDINAL HEALTH, INC. | BRYAN FOCHT | View |
| 4 | MCDONALD''S CORPORATION | DAVID M. POJMAN | View |
| 5 | BDO SEIDMAN, LLP | View | |
| 6 | PRICEWATERHOUSECOOPERS LLP | View | |
| 7 | YUM! BRANDS, INC. | GREGORY N. MOORE | View |
| 8 | GRANT THORNTON LLP | View | |
| 9 | LOBLAW COMPANIES LIMITED | GIANNINA LAPOLLA | View |