COMMENT LETTERS

Project: 2013-221 Financial Instruments

Reference Number: 2013-221

Financial Instruments—Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities—Proposed Amendments to the FASB Accounting Standards Codification®
Letter Affiliation Submitted By:
1 FANNIE MAE AND FREDDIE MAC KIRK SILVA AND TIMOTHY KVIZ View
2 ZHUOHUI LIANG View
3 CHEVRON CORPORATION MATTHEW J. FOEHR View
4 INTERNATIONAL FINANCE CORPORATION BERNARD LAUWERS View
5 KPMG LLP View
6 SANDLER O'NEILL + PARTNERS L.P. JOSEPH LONGINO View
7 BNY MELLON JOHN A. PARK View
8 ERNST & YOUNG LLP View
9 AFLAC INC. JUNE P. HOWARD View
10 NATIONAL VENTURE CAPITAL ASSOCIATION MARK G. HEESEN View
11 PRICEWATERHOUSECOOPERS LLP View
12 DELOITTE & TOUCHE LLP View
13 GOOGLE INC. BRENT CALLINICOS View
14 AICPA/PCPS/TIC KAREN KERBER View
15 NAMIC LIZ THOMAN View

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