COMMENT LETTERS

Project: 2015-310 Notes to Financial Statements (Topic 235): Assessing Whether Disclosures Are Material

Reference Number: 2015-310

Notes to Financial Statements (Topic 235): Assessing Whether Disclosures Are Material
Letter Affiliation Submitted By:
1 MILBERN RAY & COMPANY CAROL UHL View
2 JOSEPH S. MARESCA View
3 MARK BURMASTER View
4 PIERCY BOWLER TAYLOR & KERN HOWARD B. LEVY View
5 SCOTT DEVINEY View
6 RICHARD E. BRODSKY View
7 DENNIS R. BERESFORD View
8 J. ALEXIS SOULE View
9 TIFFANY OHMES View
10 COVER & ROSSITER P.A. PETER S. KENNEDY View
11 DOV FISCHER View
12 DENNIS R. BERESFORD View
13 PUBLIC CITIZEN BARTLETT NAYLOR View
13A SEE LISTED View
14 NORTHROP GRUMMAN CORPORATION MICHAEL HARDESTY View
15 BALL CORPORATION SHAWN M. BARKER View
16 MIND THE GAAP LLC View
17 COUNCIL OF INSTITUTIONAL INVESTORS AMY BORRUS View
18 CALCPA/APAS COMMITTEE A.J. MAJOR III View
19 PFIZER INC. LORETTA V. CANGIALOSI View
20 BDO USA LLP View
21 MICHAEL F. WINTERSCHEIDT View
22 THE PNC FINANCIAL SERVICES GROUP INC. LAUREN BELOT View
23 U.S. CHAMBER OF COMMERCE/CCMC TOM QUAADMAN View
24 R.G. ASSOCIATES INC. JACK T. CIESIELSKI View
25 DAVID L. WAGNER View
26 VERIZON COMMUNICATIONS INC. MONTY GARRETT View
27 NYSSCPA JOSEPH M. FALBO JR. View
28 INVESTOR ENVIRONMENTAL HEALTH NETWORK SANFORD LEWIS View
29 MSCPA/TIG SEE LISTED View
30 AMERICAN BANKERS ASSOCIATION MICHAEL L. GULLETTE View
31 HYDRO-QUEBEC LISE CROTEAU View
32 NAIC/SAPWG DALE BRUGGEMAN View
33 VISA INC. JAMES H. HOFFMEISTER View
34 NAREIT GEORGE L. YUNGMANN AND CHRISTOPHER T. DRULA View
35 CHRIS BARNARD View
36 PRICEWATERHOUSECOOPERS LLP View
37 RSM US LLP View
38 PICPA/AAPC LISA A. RITTER View
39 CROWE HORWATH LLP View
39 AICPA/PCPS/TIC MICHAEL A. WESTERVELT View
40 IMA/FRC NANCY J. SCHROEDER View
41 EEI/AGA RICHARD F. MCMAHON JR. AND WILLIAM R. FORD View
42 CONSUMER FEDERATION OF AMERICA/AMERICANS FOR FINANCIAL REFORM BARBARA ROPER AND LISA DONNER View
43 FICPA/APAS COMMITTEE BRION L. SHARPE View
44 FEDERAL HOME LOAN BANKS K. LOWELL SHORT View
45 ACLI MICHAEL MONAHAN View
46 KPMG LLP View
47 DELOITTE & TOUCHE LLP View
48 NATIONAL VENTURE CAPITAL ASSOCIATION BOBBY FRANKLIN View
49 RUBINBROWN LLP View
50 GRANT THORNTON LLP View
51 BETTER MARKETS INC. DENNIS M. KELLEHER View
52 DELTA AIR LINES INC. CRAIG M. MEYNARD AND JARROD J. DOMINICK View
53 SASB JEAN ROGERS View
54 THE CAPITAL GROUP COMPANIES INC. BRUCE MEIKLE View
55 CALPERS JAMES ANDRUS View
56 AMERICAN ACCOUNTING ASSOCIATION/ASC SEE LISTED View
57 KURT S. SCHULZKE View
58 NEWGROUND SOCIAL INVESTMENT BRUCE T. HERBERT View
59 BRISTOL-MYERS SQUIBB COMPANY ROBERT OWENS AND TIMOTHY KOCSES View
61 ALLSTATE CORPORATION SAM PILCH AND KEVIN SPATARO View
62 FEI/CCR RICHARD LEVY View
63 COMCAST CORPORATION LAWRENCE J. SALVA View
64 TYLER CLAKLEY View
65 ROBERT E. RUTKOWSKI View
66 ICGN ERIK BREEN View
67 CHEVRON CORPORATION JEANETTE L. OURADA View
68 FORD MOTOR COMPANY SUSAN M. CALLAHAN View
69 ILLINOIS CPA SOCIETY/APC SCOTT G. LEHMAN AND RYAN BRADY View
70 ASCPA JASON L. MILLER View
71 AFL-CIO HEATHER SLAVKIN CORZO View
72 CONNOR GROUP INC. View
73 JEFFREY ASCHKENES View
74 ERNST & YOUNG LLP View
75 CFA INSTITUTE/CDPC SANDRA J. PETERS AND ASHWINPAUL C. SONDHI View
76 UNIVERSITY OF WASHINGTON/BOTHELL MASTER OF SCIENCE ACCOUNTING CLASS OF 2016 View
77 CONNYE CRUMP View
78 SEC INVESTOR ADVISORY COMMITTEE View
79 TERRA ALPHA INVESTMENTS LLC SEE LISTED View
80 AICPA/FINREC JAMES A. DOLINAR View
81 CLEARY GOTTLIEB STEEN & HAMILTON LLP View
82 COLORADO PERA AMY C. MCGARRITY View

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