COMMENT LETTERS

Project: 2015-270-Improvements to Employee Share-Based Payment Accounting

Reference Number: 2015-270

Improvements to Employee Share-Based Payment Accounting
Letter Affiliation Submitted By:
1 HEISKELL & MACGILLIVRAY & ASSOCIATES KEVIN SELL View
2 RAYTHEON MICHAEL J. WOOD View
3 WELLS FARGO & COMPANY RICHARD D. LEVY View
4 CALCPA/APAS COMMITTEE A.J. MAJOR III View
5 AMERICAN BANKERS ASSOCIATION MICHAEL L. GULLETTE View
6 THE HARTFORD FINANCIAL SERVICES GROUP INC. SCOTT R. LEWIS View
7 IMA/FRC NANCY J. SCHROEDER View
8 MORGAN STANLEY G. DAVID BONNAR View
9 CREDIT SUISSE GROUP TODD RUNYAN AND JOHN KARVELLAS View
10 VERIZON COMMUNICATIONS INC. MONTY GARRETT View
11 BB&T CORPORATION BRETT CASEY View
12 STATE STREET CORPORATION SEAN P. NEWTH View
13 THE WILLIAMS COMPANIES INC. TED TIMMERMANS View
14 BALL CORPORATION SHAWN M. BARKER View
15 APPLE INC. CHRIS KONDO View
16 VISA INC. JAMES H. HOFFMEISTER View
17 MCGLADREY LLP View
18 GOLDMAN SACHS TIMOTHY BRIDGES View
19 BOOZ ALLEN HAMILTON LAURA S. ADAMS View
20 TORCHMARK CORPORATION FRANK M. SVOBODA View
21 GROUPON INC. BRIAN C. STEVENS View
22 FINANCIAL REPORTING ADVISORS LLC View
23 MASTERCARD INCORPORATED ANDREA FORSTER View
24 RED HAT INC. PAUL G. BAILEY View
25 CIGNA MARY T. HOELTZEL View
26 MCKESSON CORPORATION JAMES A. BEER AND NIGEL A. REES View
27 CASSADY SCHILLER & ASSOCIATES INC. NATHAN OSWALD View
28 AMERIPRISE FINANCIAL INC. DAVID K. STEWART View
29 NORTHROP GRUMMAN MICHAEL HARDESTY View
30 GRANT THORNTON LLP View
31 CFGI LLC JAMES QUINLAN View
32 TAX EXECUTIVES INSTITUTE INC. C.N. MACFARLANE View
33 CROWE HORWATH LLP View
34 AICPA/PCPS/TIC SCOT PHILLIPS View
35 EEI AGA RICHARD F. MCMAHON JR. View
36 PRICEWATERHOUSECOOPERS LLP View
37 ACLI MICHAEL MONAHAN View
38 BDO USA LLP View
39 ERNST & YOUNG LLP View
40 ELI LILLY AND COMPANY DONALD A. ZAKROWSKI View
41 ICPAS APC SCOTT G. LEHMAN AND RYAN BRADY View
42 IBM CORPORATION GREGG L. NELSON View
43 CITIGROUP ROBERT TRAFICANTI View
44 ALLSTATE CORPORATION SAMUEL H. PILCH AND KEVIN SPATARO View
45 NYSSCPA JOSEPH M. FALBO JR. View
46 PFIZER INC. LORETTA V. CANGIALOSI View
47 DELTA AIR LINES INC. CRAIG M. MEYNARD AND JARROD J. DOMINICK View
48 METLIFE INC. PETER M. CARLSON View
49 KPMG LLP View
50 SOUTHERN COMPANY ANN P. DAISS View
52 THE WALT DISNEY COMPANY BRENT A. WOODFORD View
53 CAPITAL ONE FINANCIAL CORPORATION R. SCOTT BLACKLEY View
54 PLANTE & MORAN PLLC View
55 DELOITTE & TOUCHE LLP View
56 PIER 1 IMPORTS INC. JEFFREY N. BOYER View
57 COSTCO WHOLESALE CORPORATION DAVID S. PETTERSON View
58 CHERRY BEKAERT LLP RAYMOND R. QUINTIN View
59 SILICON VALLEY TAX DIRECTORS GROUP JEFFREY K. BERGMANN View
60 NASPP BARBARA A. BAKSA View
61 PNM RESOURCES INC. HENRY A. INGALLS View
62 MERCK & CO. INC. RITA KARACHUN View
63 CONNOR GROUP INC. View
64 ALCOA INC. ROBERT S. COLLINS View
65 GOOGLE INC. AMIE THUENER View
66 FORD MOTOR COMPANY SUSAN M. CALLAHAN View
67 VERISIGN INC. JOHN CALYS View
68 CFA INSTITUTE/CDPC SANDRA J. PETERS AND ASHWINPAUL C. SONDHI View
69 MIND THE GAAP LLC SCOTT EHRLICH View

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