COMMENT LETTERS

Project: PCC-13-01B Intangibles—Goodwill and Other (Topic 350): Accounting for Goodwill

Reference Number: PCC-13-01B

Intangibles—Goodwill and Other (Topic 350): Accounting for Goodwill
Letter Affiliation Submitted By:
1 CORPORATE VALUE PARTNERS INC. RONALD D. DIMATTIA View
2 MMC MATERIALS INC. SHANE HUFF View
3 WIPFLI LLP DON ANDERS View
4 GEORGIA SOCIETY OF CPAS JENNIFER BIRTZ View
5 EDWARD W. TROTT View
6 TEXAS SOCIETY OF CPAS SANDRA K. BROWN View
7 CALCPA/AP&ASC MICHAEL D. FEINSTEIN View
8 NJCPA/AASIG RENEE RAMPULLA View
9 FICPA/AP&ASC STEVEN MORRISON View
10 PICPA/A&APC RICHARD E. WORTMANN View
11 NYSSCPA J. MICHAEL KIRKLAND View
12 CTCPA/A&RSC PAUL H. GLOTZER View
13 PRICEWATERHOUSECOOPERS LLP View
14 TIM CHATTING View
15 CFMA STUART BINSTOCK View
16 GEORGIA CREDIT UNION LEAGUE SELINA M. GAMBRELL View
17 CU SOCAL PETER PUTNAM View
18 OSCPA/A&AC OSCPA A&AC DANIEL P. STEWARD View
19 RUBINBROWN LLP View
20 ICPAS/APC ICPAS APC SCOTT G. LEHMAN AND AMANDA M. RZEPKA View
21 BDO USA LLP View
22 BERRY DUNN MCNEIL & PARKER LLC View
23 ERNST & YOUNG LLP View
24 THE CAPITAL GROUP COMPANIES INC. BRUCE MEIKLE View
25 MCGLADREY LLP View
26 MSCPA/TIG SEE LISTED View
27 IMA/FRC NANCY J. SCHROEDER View
28 KPMG LLP View
29 FEI/CPC-S ALEX M. CORL View
30 NAFCU ANGELA MEYSTER View
31 GRASSI & CO. CPAS P.C. LOUIS C. GRASSI View
32 GRANT THORNTON LLP View
33 HDH ADVISORS LLC CHAD D. HOEKSTRA View
34 DUFF & PHELPS LLC PAUL BARNES AND GREG S. FRANCESCHI View
35 MOSS ADAMS LLP View
36 MISSOURI CREDIT UNION ASSOCIATION DON COHENOUR View
37 DELOITTE & TOUCHE LLP View
38 PLANTE & MORAN PLLC View
39 CUNA LUKE MARTONE View
40 IMA SBFRC JOHN K. EXLINE View
41 CROWE HORWATH LLP View
42 RSSM LLP KEITH C. PETERKA View
43 AICPA/PCPS/TIC KAREN KERBER View
44 SENSIBA SAN FILIPPO LLP View
45 AICPA/FINREC RICHARD PAUL AND MARK SCOLES View
46 VSCPA/A&AAC MICHAEL WAGNER View
47 EMERSON RICHARD J. SCHLUETER View
48 THE SURETY & FIDELITY ASSOCIATION OF AMERICA ROBERT J. DUKE View
49 RECOLOGY INC. MARK LOMELE View
50 PARENTEBEARD LLC PHILIP J. SANTARELLI View
51 BANK OF STOCKTON DOUGLASS M. EBERHARDT View
52 FIRST DATA CORPORATION RICK SEIDLITZ View

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