COMMENT LETTERS

Project:

Reference Number: FSPFAS150C

Effective Date and Transition for Mandatorily Redeemable Financial Instruments of Certain Nonpublic Entities of FASB Statement No. 150, Accounting for Certain Financial Instruments with Characteristic
Letter Affiliation Submitted By:
1 EISNER & LUBIN LLP ALFRED ERDMANN View
2 JUST FOOD:NORTHFIELD COMMUNITY CO-OP RONALD J. GRIFFITH View
3 MIDDLEBURY NATURAL FOODS CO-OP GLENN LOWER View
4 PEOPLE''S FOOD CO-OP CAROL COLLINS View
5 NORTH COAST COOPERATIVE, INC. LEN MAYER View
6 ERNST YOUNG, LLP View
7 COMMUNITY FOOD CO-OP DANA HUSCHLE View
8 CURTIS BLAKELYCO., PC BLAKE LACKEY View
9 DEVELOPERS DIVERSIFIED REALTY CORPORATION WILLIAM H. SCHAFER View
10 ASSOCIATED WHOLESALE GROCERS, INC. ROBERT Z. WALKER View
11 ARCHSTONE-SMITH R. SCOT SELLERS View
12 MINNESOTA ASSOCIATION OF COOPERATIVES WILLIAM L. OEMICHEN View
13 WEGNER LLP BRUCE MAYER View
14 WILLY STREET CO-OP EUGENE HAHN View
15 OCEAN BEACH PEOPLE''S ORGANIC FOOD COOPERATIVE STEVE MYRICK View
16 VICTORY ELECTRIC COOPERATIVE ASSN, INC. TERRY JANSON View
17 ALLTEL CORPORATION JEFFREY R. GARDNER View
18 ORYANA FOOD CO-OP ROBERT STRUTHERS View
19 KPMG LLP View
20 THE COMMON MARKET DIANE INIGUEZ View
21 SEVANDA COMMUNITY-OWNED NATURAL FOODS MARKET TOM STRONG View
22 EVER''MAN NATURAL FOODS CO-OP, INC. JOHN RUSSO View
23 BRIARPATCH CO-OP PAUL HARTON View
24 FOOD CONSPIRACY COOPERATIVE, INC. RUSSELL J. LOWES View
25 EAST END FOOD CO-OP JENNIFER ENGLISH View
26 OPEN HARVEST NATURAL FOODS COOPERATIVE JEAN HELMS View
27 ARK VALLEY ELECTRIC COOPERATIVE JACKIE HOLMBERG View
27A ARK VALLEY ELECTRIC COOPERATIVE BOB HALL View
28 SACRAMENTO NATURAL FOODS CO-OP CHERYL CLARA View
29 INTERSTATE TELECOMMUNICATIONS COOPERATIVE, INC. JERRY HEIBERGER View
30 WHEATSVILLE CO-OP DAN GILLOTTE View
31 NEW PIONEER CO-OP REBECCA WAY BERGUS View
31A NEW PIONEER CO-OP SANDRA BABBINO View
32 HENDERSONVILLE COMMUNITY CO-OP F. PHIL GUIDA View
33 THE COMMUNITY STORE TRACY ERFLING View
33A THE COMMUNITY STORE BRAD ALSTROM View
33B THE COMMUNITY STORE MICK MITCHELL View
34 DELOITTE TOUCHE LLP View
35 FREDERICK COUNTY CONSUMER COOPERATIVE WILLIAM LEBHERZ View
36 ROLLING HILLS ELECTRIC COOPERATIVE, INC. SHERRILYNN F. BOLEY View
37 OUTPOST NATURAL FOODS CO-OP PAM MEHNERT View
37A OUTPOST NATURAL FOODS CO-OP HEATHER SCHMIDT ALBINGER View
38 SWARTHMORE CO-OP JACK CAVANAUGH View
39 KAREN ZIMBLEMAN KAREN ZIMBLEMAN View
40 CO-OPPORTUNITY COLETTE (CATHY) ROMERO View
40A CO-OPPORTUNITY SCOTT REED View
41 DLR GROUP DENNIS L. WIEDERHOLT View
42 WHOLE FOODS CO-OP REBECCA VINES View
43 DAKOTA CENTRAL TELECOMMUNICATIONS KEITH A. LARSON View
44 HKS, INC. LARRY D. LEMASTER View
45 IS.GROUP JOHN KREIDEL View
46 PALMETTO RURAL TELEPHONE COOPERATIVE H.J. DANDRIDGE, III View
47 NATIONAL COOPERATIVE BUSINESS ASSOCIATION PAUL HAZEN View
48 KAPLAN MCLAUGHLIN DIAZ ROY S. LATKA View
49 DELL TELEPHONE COOPERATIVE, INC. RICHARD D. PAGE View
50 HIGHLAND TELEPHONE COOPERATIVE RUTH NEWMAN View
51 WEST RIVER TELECOMMUNICATIONS COOPERATIVE BONNIE KRAUSE View
52 FRANKLIN COMMUNITY COOPERATIVE, INC. JOHN EICHHOLZ View
53 FINANCIAL EXECUTIVES INTERNATIONAL/CPC ROBERT A. ORBEN View
54 AIA LARGE FIRM ROUNDTABLE ROBERT G. PACKARD View
54A AIA LARGE FIRM ROUNDTABLE JAY SLEITER View
54B AIA LARGE FIRM ROUNDTABLE ROBERT G. PACKARD View
54C ODELL ASSOCIATES, INC. MAX E. GRAY View
55 FARMERS MUTUAL TELEPHONE COMPANY ERIC L. DAMMAN View
56 LAND O''LAKES, INC. DANIEL KNUTSON View
57 BERKELEY ELECTRIC COOPERATIVE, INC. MICHAEL KEARNEY View
58 HALSTAD TELEPHONE COMPANY AND HTC RONALD LAQUA View
59 MISSISSIPPI MARKET NATURAL FOODS COOPERATIVE GAIL GRAHAM View
60 EINHORN YAFFEE PRESCOTT ARCHITECTURE ENGINEERI CAHAL STEPHENS View
61 CALLISON ARCHITECTURE, INC. JUDY PETERSON View
62 NBBJ CECILE E. HAW View
63 ASSOCIATED BUILDERS AND CONTRACTORS, INC. M. KIRK PICKEREL View
64 RTKL ASSOCIATES INC. KENNETH V. MORELAND View
65 SHEPLEY BULFINCH RICHARDSON ABBOTT OLIVER W. EGLESTON View
66 PROJECT MUTUAL TELEPHONE COOPERATIVE ASSOCIATION, KARL SEARLE View
67 UNIFIED WESTERN GROCERS RICHARD J. MARTIN View
68 CONCORD FOOD CO-OP VALERIE HALL View
69 AMVEST CORPORATION RANDOLPH H HUFFMAN View
70 ELLERBE BECKET RICK A. LINCICOME View
71 MID-RIVERS TELEPHONE COOPERATIVE, INC. GERRY ANDERSON View
72 COOPMETRICS WALDEN SWANSON View
73 BRANDVEIN CO., P.C. W. GLEN ROE View
74 AICPA/TIC STEPHEN M. MCEACHERN View
75 DIGITAL FEDERAL CREDIT UNION JAMES F. REGAN View
76 AIA NORMAN L. KOONCE View
77 SEVANANDA COOPERATIVE AARON EARLEY View
78 MOUNTAIN RURAL TELEPHONE COOPERATIVE W. A. GILLUM View
79 COMMUNITY FOOD CO-OP, BELLINGHAM JON EDHOLM View
80 FIRST ALTERNATIVE COOPERATIVE GERALD HEILMAN View
81 PANHANDLE TELEPHONE COOPERATIVE, INC. RON STRECKER View
82 GREENBELT CONSUMER COOPERATIVE, INC. DOROTHY H. BATES View
83 CLAY COUNTY RURAL TELEPHONE COOPERATIVE BRADLEY W. WELP View
84 RURAL TELEPHONE SERVICE CO., INC. LARRY E. SEVIER View
85 MORRIS ARCHITECTS CHRIS A. HUDSON View
86 O''DONNELL WICKLUND PIGOZZI AND PETERSON, INC. GARY F. WENDT View
87 MATANUSKA TELEPHONE ASSOCIATION DESI MAYO View
88 KATHY PISELLI KATHY PISELLI View
89 NATIONAL TELECOMMUNICATION COOPERATIVE ASSOCIATION MICHAEL E. BRUNNER View
90 EAST BUCHANAN TELEPHONE COOPERATIVE E.A. BUTCH RORABAUGH View
91 POKA LAMBRO TELEPHONE COOPERATIVE, INC. DAVID MCENDREE View

PROJECTS

Technical Agenda

Exposure Documents

Comment Letters

Recently Completed Projects

Technical Inquiry Service

For Investors

For Academics

Post-Implementation Review

×
×