Project: 2013-220 Financial Instruments—Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities
Reference Number: 2013-220
Financial Instruments—Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities
Reference Number: 2013-220
Financial Instruments—Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities
Letter | Affiliation | Submitted By: | |
1 | STEVEN GLOVER AND BRANT CHRISTENSEN | View | |
2 | TIAA-CREF | MATTHEW L. KURZWEIL | View |
3 | INSTITUTION FOR SAVINGS | MICHAEL J. JONES | View |
4 | THE SAVINGS BANK | BRIAN D. MCCOUBREY | View |
4A | THE SAVINGS BANK | BRIAN D. MCCOUBREY | View |
5 | CORPORATE VALUE PARTNERS INC. | RONALD D. DIMATTIA | View |
6 | FIRCA | SEE LISTED | View |
7 | ICBA | CAMDEN R. FINE | View |
8 | UNITED STATES CHAMBER OF COMMERCE/CCMC | TOM QUAADMAN | View |
9 | FINANCIAL REPORTING ADVISORS LLC | View | |
10 | FANNIE MAE AND FREDDIE MAC | KIRK SILVA AND TIMOTHY KVIZ | View |
11 | HSBC HOLDINGS PLC | GAVIN A. FRANCIS | View |
12 | CHRIS BARNARD | View | |
13 | R. ADAMS ROOFING INC. | ADAM N. DOWNEY-BAREFOOT | View |
14 | EDWARD W. TROTT | View | |
15 | JAPANESE BANKERS ASSOCIATION | View | |
16 | SHARONVIEW FEDERAL CREDIT UNION | STEVEN O. SMITH | View |
17 | AMERICAN BANKERS ASSOCIATION | MICHAEL L. GULLETTE | View |
17A | AMERICAN BANKERS ASSOCIATION | DONNA J. FISHER | View |
18 | THE WORLD BANK | CHARLES A. MCDONOUGH | View |
19 | WELLS FARGO & COMPANY | RICHARD D. LEVY | View |
20 | NAFCU | ANGELA MEYSTER | View |
21 | SWISS RE LTD | MARTIN MUELLER | View |
22 | KEYCORP | ROBERT L. MORRIS | View |
23 | DEUTSCHE BANK AG | KARIN DOHM AND MICHAEL FEHRMAN | View |
24 | WELLPOINT INC. | JOHN E. GALLINA | View |
25 | CENTREVILLE SAVINGS BANK | RAYMOND J. BOLSTER II AND JILLIAN J. DESHIRO | View |
26 | CHEVRON CORPORATION | MATTHEW J. FOEHR | View |
27 | MARRIOTT INTERNATIONAL INC. | CARL T. BERQUIST | View |
28 | INTERNATIONAL FINANCE CORPORATION | BERNARD LAUWERS | View |
29 | UNUM GROUP | ROGER L. VANCLEAVE | View |
30 | GOLDMAN SACHS | MATTHEW L. SCHROEDER | View |
31 | NYSSCPA | GAIL M. KINSELLA | View |
32 | VERIZON COMMUNICATIONS INC. | MONTY W. GARRETT | View |
33 | MANULIFE FINANCIAL CORPORATION | LYNDA SULLIVAN | View |
34 | ENDURANCE SPECIALTY HOLDINGS LTD. | MICHAEL J. MCGUIRE | View |
35 | MORTGAGE BANKERS ASSOCIATION | JAMES P. GROSS | View |
36 | ACUITY | WENDY R. SCHULER | View |
37 | KPMG LLP | View | |
38 | BDO USA LLP | View | |
39 | SANDLER O'NEILL + PARTNERS L.P. | JOSEPH LONGINO | View |
40 | SIFMA/GFIAC | MATTHEW L. SCHROEDER | View |
41 | U.S. BANCORP | CRAIG E. GIFFORD | View |
42 | INTEL CORPORATION | JAMES G. CAMPBELL | View |
43 | GENWORTH FINANCIAL INC. | KELLY L. GROH | View |
44 | PFIZER INC. | LORETTA V. CANGIALOSI | View |
45 | CAPITAL ONE FINANCIAL CORPORATION | R. SCOTT BLACKLEY | View |
46 | NAREIT | GEORGE YUNGMANN | View |
47 | BANKS AND ASSOCIATIONS OF THE FCS | KAREN R. BRENNER | View |
48 | ICBA | JAMES KENDRICK | View |
49 | UNITEDHEALTH GROUP INCORPORATED | ERIC S. RANGEN | View |
50 | CRE FINANCE COUNCIL | MARTIN SCHUH | View |
51 | ABB GROUP | ALEX HALL AND VERONICA JAMES | View |
52 | IMA/FRC | NANCY J. SCHROEDER | View |
53 | CNB BANK | BRIAN W. WINGARD | View |
54 | LINCOLN NATIONAL CORPORATION | DOUGLAS N. MILLER | View |
55 | ALTRIA GROUP INC. | IVAN S. FELDMAN | View |
56 | FIRCA | SEE LISTED | View |
57 | CNA FINANCIAL CORPORATION | LAWRENCE J. BOYSEN | View |
58 | ILLINOIS CPA SOCIETY/APC | SCOTT G. LEHMAN | View |
59 | BARCLAYS | JOSEPH M. BUSUTTIL | View |
60 | HOST HOTELS & RESORTS INC. | BRIAN MACNAMARA | View |
61 | DUFF & PHELPS | JONATHAN JACOBS AND DAVID L. LARSEN | View |
62 | AMERICAN COUNCIL OF LIFE INSURERS | MICHAEL MONAHAN | View |
63 | THE WILLIAMS COMPANIES INC. | TED TIMMERMANS | View |
64 | MARKWEST ENERGY PARTNERS L.P. | PAULA ROSSON | View |
65 | MFA FINANCIAL INC. | STEPHEN D. YARAD | View |
66 | INVESTMENT COMPANY INSTITUTE | GREGORY M. SMITH | View |
67 | AMERIPRISE FINANCIAL INC. | DAVID K. STEWART | View |
68 | AMIAPG | SEE LISTED | View |
69 | MCGLADREY LLP | View | |
70 | ISDA | DANIEL PALOMAKI | View |
71 | CIGNA CORPORATION | MARY T. HOELTZEL | View |
72 | HYDRO-QUEBEC | LISE CROTEAU | View |
73 | ASSURED GUARANTY LTD. | WILLIAM J. FINDLAY | View |
74 | STANDARD & POORS RATINGS SERVICES | JOYCE JOSEPH | View |
75 | PRUDENTIAL FINANCIAL INC. | PETER B. SAYRE | View |
76 | FEDERAL HOME LOAN BANKS | EDWARD V. WELLER | View |
77 | OHIO SOCIETY OF CPAS AAC | DANIEL P. STEWARD | View |
78 | FEDERAL HOUSING FINANCE AGENCY | NICHOLAS J. SATRIANO | View |
79 | BNY MELLON | JOHN A. PARK | View |
80 | ERNST & YOUNG LLP | View | |
81 | PRINCIPAL FINANCIAL GROUP | ANGELA R. SANDERS AND TIMOTHY M. DUNBAR | View |
82 | PRICEWATERHOUSECOOPERS LLP | View | |
83 | DELOITTE & TOUCHE LLP | View | |
84 | GOOGLE INC. | BRENT CALLINICOS | View |
85 | STATE STREET CORPORATION | SEAN P. NEWTH | View |
86 | MORGAN STANLEY | G. DAVID BONNAR | View |
87 | PROTECTIVE LIFE CORPORATION | STEVEN G. WALKER | View |
88 | MASSACHUSETTS BANKERS ASSOCIATION | JON K. SKARIN | View |
89 | MOSS ADAMS LLP | View | |
90 | IIF/SAG | DAVID SCHRAA | View |
91 | JPMORGAN CHASE & CO. | BRET DOOLEY | View |
92 | BB&T | HENRY R. STURKIE III | View |
93 | NAVISTAR INTERNATIONAL CORPORATION | RICHARD TARAPCHAK | View |
94 | AFLAC INC. | JUNE P. HOWARD | View |
95 | REGIONS FINANCIAL CORPORATION | BRAD KIMBROUGH | View |
96 | LSTA | SHERIF SAKR AND ELLEN HEFFERAN | View |
97 | NATIONWIDE INSURANCE | JAMES D. BENSON | View |
98 | AMERICAN INTERNATIONAL GROUP INC. | JEFF MESHBERG | View |