COMMENT LETTERS

Project: 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

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