Project: 2016-370 Distinguishing Liabilities from Equity (Topic 480)
Reference Number: 2016-370
I. Accounting for Certain Financial Instruments with Down Round Features and II. Replacement of the Indefinite Deferral for Mandatorily Redeemable Financial Instruments of Certain Nonpublic Entities and Certain Mandatorily Redeemable Noncontrolling Intere
Reference Number: 2016-370
I. Accounting for Certain Financial Instruments with Down Round Features and II. Replacement of the Indefinite Deferral for Mandatorily Redeemable Financial Instruments of Certain Nonpublic Entities and Certain Mandatorily Redeemable Noncontrolling Intere
| Letter | Affiliation | Submitted By: | |
| 1 | AICPA/PCPS/TIC | MICHAEL A. WESTERVELT | View |
| 2 | NYSSCPA | F. MICHAEL ZOVISTOSKI | View |
| 3 | GROUPON INC. | BRIAN C. STEVENS | View |
| 4 | CALCPA/APAS COMMITTEE | A.J. MAJOR | View |
| 5 | KPMG LLP | View | |
| 6 | DELOITTE & TOUCHE LLP | View | |
| 7 | NVCA | BOBBY FRANKLIN | View |
| 8 | VSCPA/A&AA COMMITTEE | CHARLES M. VALADEZ | View |
| 9 | CFGI LLC | View | |
| 10 | GRANT THORNTON LLP | View | |
| 11 | ICPAS/APC | RYAN BRADY AND BRIAN KOT | View |
| 12 | PRICEWATERHOUSECOOPERS LLP | View | |
| 13 | BDO USA LLP | View | |
| 14 | CROWE HORWATH LLP | View | |
| 15 | RSM US LLP | View | |
| 16 | IMA/FRC | NANCY J. SCHROEDER | View |
| 17 | ERNST & YOUNG LLP | View | |
| 18 | CONNOR GROUP INC. | View |