Project: 2012-260 Financial Instruments—Credit Losses (Subtopic 825-15)
Reference Number: 2012-260
Financial Instruments—Credit Losses (Subtopic 825-15)
Reference Number: 2012-260
Financial Instruments—Credit Losses (Subtopic 825-15)
Read a summary of feedback received on the proposed Accounting Standards Update.
Letter | Affiliation | Submitted By: | |
1 | BASEL COMMITTEE ON BANKING SUPERVISION | STEFAN INGVES | View |
2 | RICHARD LASHLEY | View | |
3 | EDWARD W. TROTT | View | |
3A | EDWARD W. TROTT | View | |
4 | INTERNATIONAL BANKING FEDERATION | SALLY SCUTT | View |
5 | CREDIT UNION OF SOUTHERN CALIFORNIA | PETER J. PUTNAM | View |
6 | CHRIS BARNARD | View | |
7 | ACLI | MICHAEL MONAHAN | View |
7A | ACLI | MICHAEL MONAHAN | View |
8 | TIAA-CREF | MATTHEW L. KURZWEIL | View |
8A | TIAA-CREF | MATTHEW L. KURZWEIL | View |
9 | MORTGAGE BANKERS ASSOCIATION | JAMES P. GROSS | View |
10 | FINANCIAL REPORTING COUNCIL | ROGER MARSHALL | View |
11 | FORD MOTOR COMPANY | SUSAN M. CALLAHAN | View |
11A | FORD MOTOR COMPANY | SUSAN M. CALLAHAN | View |
12 | UNITED STATES CHAMBER OF COMMERCE/CCMC | TOM QUAADMAN | View |
13 | IMA/FRC | NANCY J. SCHROEDER | View |
14 | CRE FINANCE COUNCIL | MARTIN SCHUH | View |
15 | ANHEUSER-BUSCH EMPLOYEES CREDIT UNION | RONALD KAMPWERTH | View |
16 | THE CLEARING HOUSE ASSOCIATION L.L.C. | DAVID WAGNER | View |
16A | THE CLEARING HOUSE ASSOCIATION L.L.C. | DAVID WAGNER | View |
17 | IIF/SAG | DAVID SCHRAA | View |
17A | IIF/SAG | DAVID SCHRAA | View |
18 | FIRCA | SEE LISTED | View |
18A | FIRCA | SEE LISTED | View |
19 | FANNIE MAE AND FREDDIE MAC | KIRK SILVA AND TIMOTHY KVIZ | View |
20 | CFA INSTITUTE | SANDRA J. PETERS | View |
21 | SIFMA/GFIAC | MATTHEW L. SCHROEDER | View |
21A | SIFMA/GFIAC | MATTHEW L. SCHROEDER | View |
22 | NATIONWIDE INSURANCE | JAMES D. BENSON | View |
22A | NATIONWIDE INSURANCE | JAMES D. BENSON | View |
23 | GENISYS CREDIT UNION | THOMAS H. ALTER | View |
24 | NAREIT | GEORGE YUNGMANN | View |
24A | NAREIT | GEORGE YUNGMANN | View |
25 | ICBA | CAMDEN R. FINE | View |
25A | ICBA | JAMES KENDRICK | View |
26 | COASTAL FEDERAL CREDIT UNION | BRAD MILLER | View |
27 | ADVANCE FINANCIAL FEDERAL CREDIT UNION | JAMES MISHEVICH | View |
28 | CORNING CREDIT UNION | MARYBETH DRAKE | View |
29 | SOUTHWEST AIRLINES FEDERAL CREDIT UNION | TABITHA MAGERS | View |
30 | SUNCORP | THOMAS R. GRAHAM | View |
31 | PRESCIENT MODELS LLC | JOSEPH L. BREEDEN | View |
32 | CALCPAS/AP & ASC | HOWARD SIBELMAN | View |
33 | BRAD CRAIN | View | |
34 | MIND THE GAAP LLC | SCOTT EHRLICH | View |
35 | ANDREW DAVIDSON & CO. INC. | RICHARD W. ELLSON | View |
36 | JAPANESE BANKERS ASSOCIATION | View | |
37 | NOVATION | SHARON HANSEN | View |
38 | ASHLEY W. BURROWES | View | |
38A | ASHLEY W. BURROWES | View | |
39 | AMERICAN BANKERS ASSOCIATION | MICHAEL L. GULLETTE | View |
39B | AMERICAN BANKERS ASSOCIATION | DONNA J. FISHER | View |
39A | AMERICAN BANKERS ASSOCIATION | MICHAEL L. GULLETTE | View |
40 | ANDREA PSORAS | View | |
41 | DFK INDIA | VIDHYADHAR KULKARNI | View |
42 | PEOPLES TRUST FEDERAL CREDIT UNION | STEVE BRANSTETTER | View |
42A | PEOPLES TRUST FEDERAL CREDIT UNION | VIRGINIA C. GOODSON | View |
43 | QUALCOMM INCORPORATED | RICHARD F. GRANNIS | View |
44 | DON AND LORI JONES | View | |
45 | FIRSTMARK CREDIT UNION | ANDREW W. APPLE | View |
46 | LINKAGE CREDIT UNION | MARVA FRAZIER | View |
47 | SHARED RESOURCES CREDIT UNION | STEPHANIE SALAZAR | View |
48 | J. TIMOTHY SMITH | View | |
49 | SHARONVIEW FEDERAL CREDIT UNION | STEVEN O. SMITH | View |
50 | WARD COUNTY TEACHERS CREDIT UNION | KAY RANKIN-SWAN | View |
51 | U.S. BANKING INDUSTRY | SEE LISTED | View |
52 | JASON COPPING | View | |
53 | INDIVIDUAL CRUF PARTICIPANTS | SEE LISTED | View |
54 | NMZCU | IRIS R. NETTERS | View |
55 | INTERNATIONAL BANCSHARES CORPORATION | DENNIS E. NIXON | View |
56 | MOUNTAIN STAR FCU | SAMUEL DIAZ | View |
57 | CICOST FEDERAL CREDIT UNION | STEPHANIE SINGLETON | View |
58 | CHOCOLATE BAYOU COMMUNITY FCU | GARY DAVIS | View |
58A | CHOCOLATE BAYOU COMMUNITY FCU | EDRIC JOOR | View |
59 | ALAMO FEDERAL CREDIT UNION | MAX VILLARONGA | View |
60 | LOCAL 20 IBEW FCU | KENNETH EVERITT | View |
61 | EXPRESS-NEWS FCU | LINDA TUDYK | View |
62 | ROCKET FEDERAL CREDIT UNION | GLENDA HOLLINGSWORTH | View |
63 | PORT ARTHUR COMMUNITY FCU | SABRINA MIGUEZ | View |
64 | BRIAN HOLLE | View | |
65 | KINGSVILLE COMMUNITY FCU | ARMANDO A. MARTINEZ | View |
66 | FORT WORTH CITY CREDIT UNION | RON FOX | View |
67 | PAMPA TEACHERS FCU | BETSIE LEWIS | View |
68 | SANDLER O'NEILL + PARTNERS L.P. | JOSEPH LONGINO | View |
69 | OHIO SOCIETY OF CPAS/AAC | DANIEL P. STEWARD | View |
70 | MUSICIANS FCU | ROSE MATHEWS | View |
71 | LAREDO FIRE DEPT. FCU | GILBERTO RAMOS | View |
72 | FLORIDA CREDIT UNION | WENDY KOFORD | View |
73 | UNIVERSITY FCU | MICHAEL CROWL | View |
74 | WALTER P. SCHUETZE | View | |
75 | ICAEW | EDDY JAMES | View |
76 | UNION FIDELITY FCU | CINDY HESTER | View |
77 | ALABAMA CREDIT UNION | ELEANOR BROWN | View |
78 | SAN DIEGO METROPOLITAN CREDIT UNION | JOHN STABLER | View |
79 | CORNERSTONE BANK | DARYL WILTON | View |
80 | GUNNISON BANK AND TRUST | DIANNE HABERMAN | View |
81 | NORTH AMERICAN BANKING COMPANY | JOSEPH E. POLACZYK | View |
82 | CITIZENS STATE BANK | RANDY ERDMANN | View |
83 | NEXTERA ENERGY INC. | CHRIS N. FROGGATT | View |
84 | KINECTA FCU | GREGORY C. TALBOTT | View |