COMMENT LETTERS

Project: 2015-280 Investments—Equity Method and Joint Ventures (Topic 323): Simplifying the Equity Method of Accounting

Reference Number: 2015-280

Investments—Equity Method and Joint Ventures (Topic 323): Simplifying the Equity Method of Accounting
Letter Affiliation Submitted By:
1 LOUIS W. SANFORD View
2 EDWARD CYWINSKI View
3 PLUM CREEK DAVID W. LAMBERT View
4 OGE ENERGY CORP. SCOTT FORBES View
5 THE HARTFORD FINANCIAL SERVICES GROUP INC. SCOTT R. LEWIS View
6 PLANTE & MORAN PLLC View
7 FINANCIAL REPORTING ADVISORS LLC View
8 THE WILLIAMS COMPANIES INC. TED TIMMERMANS View
9 WELLS FARGO & COMPANY RICHARD D. LEVY View
10 IMA/FRC NANCY J. SCHROEDER View
11 MCGLADREY LLP View
12 PRICEWATERHOUSECOOPERS LLP View
13 JOSEPH S. MARESCA View
14 FICPA/APAS COMMITTEE BRION L. SHARPE View
15 HYDRO-QUEBEC LISE CROTEAU View
16 CALCPA/APAS COMMITTEE A.J. MAJOR III View
17 BALL CORPORATION SHAWN M. BARKER View
18 KPMG LLP View
19 CONOCOPHILLIPS GLENDA M. SCHWARZ View
20 ERNST & YOUNG LLP View
21 BDO USA LLP View
22 INTEL CORPORATION JAMES G. CAMPBELL View
23 TAUBMAN CENTERS INC. DAVID A. WOLFF AND MARY ANN BEAUPRE View
24 PRUDENTIAL FINANCIAL INC. ROBERT E. BOYLE View
25 ELI LILLY AND COMPANY DONALD A. ZAKROWSKI View
26 GRANT THORNTON LLP View
27 NAREIT GEORGE L. YUNGMANN AND CHRISTOPHER T. DRULA View
28 DELOITTE & TOUCHE LLP View
29 VSCPA/A&AA COMMITTEE CHARLES M. VALADEZ View
30 PFIZER INC. LORETTA V. CANGIALOSI View
31 ACLI MICHAEL MONAHAN View
32 NYSSCPA JOSEPH M. FALBO JR. View
33 CITIGROUP ROBERT TRAFICANTI View
34 AICPA/PCPS/TIC SCOT PHILLIPS View
35 CROWE HORWATH LLP View
36 METLIFE INC. PETER M. CARLSON View
37 TRANSCANADA CORPORATION G. GLENN MENUZ View
38 BB&T CORPORATION BRETT T. CASEY View
39 ILLINOIS CPA SOCIETY/APC SCOTT G. LEHMAN AND RYAN BRADY View
40 ALLSTATE CORPORATION SAMUEL H. PILCH AND KEVIN SPATARO View
41 FORD MOTOR COMPANY SUSAN M. CALLAHAN View
42 CFA INSTITUTE/CDPC SANDRA J. PETERS AND ASHWINPAUL C. SONDHI View

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