COMMENT LETTERS

Project: 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

PROJECTS

Technical Agenda

Exposure Documents

Comment Letters

Recently Completed Projects

Technical Inquiry Service

For Investors

For Academics

Post-Implementation Review

×
×