Project: 1710-100 Improving Disclosures about Fair Value Measurements
Reference Number: 1710-100
Improving Disclosures about Fair Value Measurements
Reference Number: 1710-100
Improving Disclosures about Fair Value Measurements
Letter | Affiliation | Submitted By: | |
1 | CORPORATE VALUE PARTNERS, INC. | RONALD D. DIMATTIA | View |
2 | NAUTIC PARTNERS, LLC | EDWARD RESNICK, JR. | View |
3 | FLORIDA INSTITUTE OF CPAS | LAURA A. PREVRATIL | View |
4 | SANDLER O'NEILL & PARTNERS | JOSEPH LONGINO | View |
5 | AMERICAN BANKERS ASSOCIATION | MICHAEL L. GULLETTE | View |
6 | CARLSBAD NATIONAL BANK | CHRIS A. BIRD | View |
7 | LLOYD AMUNDSON | View | |
8 | BANK OF EASTERN OREGON | MARK LEMMON | View |
9 | MORTGAGE BANKERS ASSOCIATION | JOHN A. COURSON | View |
10 | FIRST NATIONS BANK | FLORIAN BARBI | View |
11 | BANK OF BOURBONNAIS | CHRIS HOULD | View |
12 | CHESAPEAKE BANK | JEFFREY M. SZYPERSKI | View |
13 | STATE STREET CORPORATION | JAMES J. MALERBA | View |
14 | PEOPLES BANK & TRUST CO. | JAMES W. BEACH | View |
15 | NATIONAL BANKSHARES, INC. | JAMES G. RAKES | View |
16 | AICPA/ACSEC | JAY D. HANSON | View |
17 | SPIRITBANK | KARA BROWN | View |
18 | JAMISONMONEYFARMER PC | STEVEN K. CASE | View |
19 | 12 FEDERAL HOME LOAN BANKS | BRIAN G. DONAHUE | View |
20 | NATIONAL VENTURE CAPITAL ASSOCIATION | MARK G. HEESEN | View |
21 | RRI ENERGY | DEANA N. MANGAN | View |
22 | INTEL CORPORATION | JAMES G. CAMPELL | View |
23 | CHAD SINGLETARY | View | |
24 | FULTON FINANCIAL CORPORATION | BETSY CHIVINSKI | View |
25 | EDISON ELECTRIC INSTITUTE | DAVID K. OWENS | View |
26 | BANK OF AMERICA | JOHN M. JAMES | View |
27 | PPL CORPORATION | J. MATTHEWS SIMMONS, JR. | View |
28 | VIEWPOINT BANK | PATTI MCKEE | View |
29 | OHIO SOCIETY OF CPAS | PHILLIP L. WILSON | View |
30 | LEGEND BANK | TODD MCMURRAY | View |
31 | INTERNATIONAL SWAPS AND DERIVATIVES ASSOCIATION, INC. | LAURIN SMITH | View |
32 | RENASANT BANK | STUART R. JOHNSON | View |
33 | VINING SPARKS | MARK EVANS | View |
34 | WORLD BANK | CHARLES MCDONOUGH | View |
35 | PRIVATE EQUITY COUNCIL | DOUGLAS LOWENSTEIN | View |
36 | BANK OF NEW YORK MELLON CORPORATION | JOHN A. PARK | View |
37 | NEW MOUNTAIN CAPITAL, LLC | ADAM J. COLLINS | View |
38 | LIBERTY MUTUAL GROUP | DAVID HAYTER | View |
39 | FRANKLIN TEMPLETON INVESTMENTS | LAURA F. FERGERSON | View |
40 | INTERACTIVE DATA CORPORATION | ELIZABETH DUGGAN | View |
41 | ALLEN BANK AND TRUST COMPANY | VARIOUS | View |
42 | CHARTWELL CAPITAL LTD. | CHARLES J. THAYER | View |
43 | GARY LAVENDER | View | |
44 | WELLS FARGO & COMPANY | RICHARD D. LEVY | View |
45 | KEYCORP | ROBERT L. MORRIS | View |
46 | PAM RICE | View | |
47 | SIMMONS FIRST NATIONAL CORPORATION | J. THOMAS MAY | View |
48 | MARKIT | NIGEL HYDE | View |
49 | KOCH INDUSTRIES, INC. | RICHARD DINKEL | View |
50 | PNC FINANCIAL SERVICES GROUP, INC. | SAMUEL R. PATTERSON | View |
51 | MCG CAPITAL CORPORATION | LINDA A. NIMMONS | View |
52 | CALIFORNIA SOCIETY OF CPAS/AP&ASC | JOANN GUATTERY | View |
53 | DUFF & PHELPS CORPORATION | PAUL F. BARNES | View |
54 | AMERICAN CAPITAL, LTD. | RICHARD KONZMANN | View |
55 | MFS INVESTMENT MANAGEMENT | JOHN CORCORAN | View |
56 | OTC VALUATIONS LIMITED | BOB SANGHA | View |
57 | TEXAS INSTRUMENTS INCORPORATED | CHARLES R. MILLER | View |
58 | DELOITTE & TOUCHE LLP | View | |
59 | TEXAS SOCIETY OF CPAS | MELISSA A. FRAZIER | View |
60 | VEDANTA CAPITAL | PHILIP SHIH | View |
61 | VERIZON COMMUNICATIONS INC. | MICHAEL W. MORRELL | View |
62 | GLADSTONE COMPANIES | MARK PERRIGO | View |
63 | AMERICAN INTERNATIONAL GROUP, INC. | TOM JONES | View |
64 | CIGNA CORPORATION | MARY T. HOELTZEL | View |
65 | INVESTMENT COMPANY INSTITUTE | GREGORY M. SMITH | View |
66 | HESS CORPORATION | JOHN P. RIELLY | View |
67 | SIFMA/DAC | MATTHEW L. SCHROEDER | View |
68 | FIRST UNITED CORPORATION | CARISSA L. RODEHEAVER | View |
69 | ERNST & YOUNG LLP | View | |
70 | REAL ESTATE INFORMATION STANDARDS | DOUGLAS M. POUTASSE | View |
71 | MORGAN STANLEY | GREGORY SIGRIST | View |
72 | BDO SEIDMAN, LLP | View | |
73 | FIRST COMMONWEALTH FINANCIAL CORPORATION | TERESA CIAMBOTTI | View |
74 | FREDDIE MAC | JAMES F. BRANDT | View |
75 | CNA FINANCIAL CORPORATION | LAWRENCE J. BOYSEN | View |
76 | UBS AG | JOHN GALLAGHER | View |
77 | GRANT THORNTON LLP | View | |
78 | FIDELITY MANAGEMENT & RESEARCH COMPANY | KENNETH B. ROBINS | View |
79 | MBIA INC. | HUY M. TRAN | View |
80 | PRICEWATERHOUSECOOPERS LLP | View | |
81 | CONSTELLATION ENERGY | BRYAN P. WRIGHT | View |
82 | WASHINGTON SOCIETY OF CPAS | LAURA LINDAL | View |
83 | U.S. VENTURE PARTNERS | MICHAEL P. MAHER | View |
84 | INTERWEST PARTNERS | STEPHEN HOLMES | View |
85 | INDEPENDENT COMMUNITY BANKERS OF AMERICA | ANN M. GROCHALA | View |
86 | AICPA/PCPS/TIC | STEPHEN BODINE | View |
87 | ADAMS STREET PARTNERS | WILLIAM J. HUPP | View |
88 | AMERICAN COUNCIL OF LIFE INSURERS | MICHAEL MONAHAN | View |
89 | SIX INSURANCE TRADE ASSOCIATIONS | View | |
90 | METLIFE INC. | PETER M. CARLSON | View |
91 | CREDIT SUISSE GROUP | RUDOLF BLESS | View |
92 | NACUBO | SUSAN M. MENDITTO | View |
93 | MCGLADREY & PULLEN LLP | View | |
94 | INSTITUTE OF MANAGEMENT ACCOUNTANTS/FRC | MICK HOMAN | View |
95 | CITIGROUP INC. | ROBERT TRAFICANTI | View |
96 | GNAIE | KEVIN SPATARO | View |
97 | KPMG LLP | View | |
98 | FIRST HORIZON NATIONAL CORPORATION | SHAWN P. LUKE | View |
99 | MISSOURI BANKERS ASSOCIATION | MAX COOK | View |
100 | DUBAI FINANCIAL SERVICES AUTHORITY | CHRISTIAN CAMERON | View |