COMMENT LETTERS

Project: 2013-270 Leases (Topic 842): a revision of the 2010 proposed FASB Accounting Standards Update, Leases (Topic 840)

Reference Number: 2013-270

Leases (Topic 842): a revision of the 2010 proposed FASB Accounting Standards Update, Leases (Topic 840)
Letter Affiliation Submitted By:
1 PATRICIA P. GALLEY View
2 FINANCIAL EXECUTIVES INTERNATIONAL MARIE N. HOLLEIN View
3 COVER & ROSSITER PETER S. KENNEDY View
4 J & J SNACK FOODS CORP. DENNIS MOORE View
5 ROBERT MOULTON-ELY View
6 LYLES & MCCARTY LLP LARRY L. LYLES View
7 STEVE RABIN View
8 OBI GADZIKWA View
9 ARTHUR KURLAND View
10 CCMC/U.S. CHAMBER OF COMMERCE SEE LISTED View
10A CCMC/U.S. CHAMBER OF COMMERCE SEE LISTED View
11 STEFAN M. FAUST View
12 MARVIN F. POER AND COMPANY KATHRYN MCBRIDE View
13 LOUIS W. SANFORD View
14 RICE UNIVERSITY STEPHEN A. ZEFF View
15 FAN XIAOHU View
16 LEASING 101 WILLIAM BOSCO View
17 TEC ROBERT B. GUERRIERO View
18 DAVID ROSZAK View
19 CHRIS BARNARD View
20 PAUL ADAMS View
21 FICPA/AP&ASC STEVEN MORRISON View
22 HOTARAC GRANT HEHIR View
23 CHRISTIANA CARE HEALTH SYSTEM ROB MCMURRAY View
24 DANE MOTT RESEARCH LLC DANE MOTT View
25 IBERIA CAPITAL PARTNERS ROBERT MACKENZIE View
26 CCA FINANCIAL PEGGY T. RAY View
27 COURTNEY FLYNN View
28 EDWARD W. TROTT View
29 FLOWSERVE CORPORATION MICHAEL S. TAFF View
30 ENGINE & AIRCRAFT STRATEGIES LLC DAVE TEGELER View
31 AEROSPACE INDUSTRIES ASSOCIATION TERRENCE REGIS MARCINKO View
32 DONALD SMITH & CO. JON HARTSEL View
33 DIAMOND OFFSHORE DRILLING INC. GARY KRENEK View
33A DIAMOND OFFSHORE DRILLING INC. BETH G. GORDON View
34 COLDSPRING GEORGE SCHNEPF View
35 CHINA TELECOM View
36 CA. K SIVASANKER View
37 AFRICA EXPRESS LINE LTD TOM MCKENZIE View
38 CPA AUSTRALIA/ICA AUSTRALIA ALEX MALLEY AND LEE WHITE View
39 PETROCHINA COMPANY LIMITED YU YIBO View
40 UNIVERSITY OF TECHNOLOGY SYDNEY PETER WELLS View
41 TEXTAINER GROUP HOLDINGS LIMITED ERNEST J. FURTADO View
42 JOHNSON & JOHNSON STEPHEN J. COSGROVE AND STEPHEN D. RIVERA View
43 SUSAN CAROL ASSOCIATES SUSAN CAROL View
44 AMERICAN BANKERS ASSOCIATION MICHAEL L. GULLETTE View
45 PACIFIC RIM CAPITAL INC. DAVID C. MIRSKY View
45A PACIFIC RIM CAPITAL INC. ERIC L. ECKES View
46 REIS JOHN J. BACZEWSKI View
47 FIRST FINANCIAL CORPORATE LEASING INC. W. B. WHEATLEY View
47A FIRST FINANCIAL CORPORATE LEASING INC. KEN BIRDIE View
47B FIRST FINANCIAL CORPORATE LEASING INC. HARVEY GORDON View
47C FIRST FINANCIAL CORPORATE LEASING INC. BOB DILLMAN View
47D FIRST FINANCIAL CORPORATE SERVICES INC. RICHARD STEBBINS View
47E FIRST FINANCIAL CORPORATE SERVICES INC. DAVID SANBORNE View
47F FIRST FINANCIAL CORPORATE LEASING INC. THOMAS SLEVIN View
47G FIRST FINANCIAL CORPORATE LEASING INC. BRETT POTEET View
47H FIRST FINANCIAL CORPORATE LEASING INC. SCOTT WESTERFIELD View
48 COMMODORE FUNDING CORPORATION DONALD PAYNTER View
49 GENEVA CAPITAL LLC PAUL N. WILMESMEIER View
50 ICAEW EDDY JAMES View
51 PADDY POWER PLC RONAN PEACOCK View
52 MED ONE CAPITAL FUNDING RYAN BECKSTROM AND JEFFREY B. EASTON View
53 RESIDCO VINCENT A. KOLBER View
54 INVIGORS EMEA LLP GEORGE TONKS View
55 THE CREDIT FINANCE ASSOCIATION OF KOREA View
56 UK CHAMBER OF SHIPPING TIM REARDON View
57 CNB BANK BRIAN W. WINGARD View
58 MORTGAGE BANKERS ASSOCIATION JAMES P. GROSS View
59 MIND THE GAAP LLC SCOTT EHRLICH View
60 NOBLE CORPORATION JAMES MACLENNAN AND DENNIS LUBOJACKY View
61 R.G. ASSOCIATES INC. JACK T. CIESIELSKI View
62 ACEC KATHARINE MOTTLEY View
63 OWENS-ILLINOIS INC. JOHN W. GOBROGGE View
64 JAPANESE BANKERS ASSOCIATION View
65 ARDF/TFRSC/FAITF YANN-CHING TSAI View
66 CGA-CANADA ROCK LEFEBVRE View
67 NEXT PLC STEVEN CHANTRILL View
68 AELR MANUEL GARCIA FERNANDEZ View
69 SWEDISH BANKERS ASSOCIATION/ASSOCIATION OF SWEDISH FINANCE HOUSES THOMAS OSTROS AND LARS ZACHAROFF View
70 THE LINDE GROUP BJOERN SCHNEIDER AND HANS-DIETER FLADUNG View
71 BRIDGEWAY CAPITAL ADVISORS INC. RODNEY W. HURD View
72 KEYCORP ROBERT L. MORRIS View
73 TRINITY INDUSTRIES INC. SEE LISTED View
74 MONTE WARD View
75 KOCH INDUSTRIES INC. RICHARD DINKEL View
76 UNUM GROUP ROGER L. VANCLEAVE View
77 CALCPA/APAS COMMITTEE MICHAEL FEINSTEIN View
78 COBANK ACB COLETTE M. RUFF View
79 THE LECHNER GROUP LTD PAUL LECHNER View
80 LEASE GENIE DAVID W. CRAIG View
81 PNM RESOURCES INC. HENRY A. INGALLS View
82 CHRISTY SPORTS LLC PATRICK O'WINTER View
83 HILLTOP BASIC RESOURCES INC. PAUL J. HENNEKES View
84 VNA RENATE HEMERIK View
85 FFFS ESKO KIVISAARI View
86 FEE ANDRE KILESSE AND OLIVIER BOUTELLIS-TAFT View
87 FLYBE GROUP PLC JONATHAN SCOTT View
88 ISRAEL ACCOUNTING STANDARDS BOARD DOV SAPIR View
89 NATIONAL ASSOCIATION OF CHINESE SHIPOWNERS FRANK F.H. LU View

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