COMMENT LETTERS

Project:

Reference Number: 1630-100

Preliminary Views on Financial Statement Presentation
Letter Affiliation Submitted By:
1 SELVIDA NAIKEN View
2 CA MANISH IYER View
3 CHRIS GOTSCH View
4 SHERMAN L. ROSENFIELD View
5 FLETCHER BUILDING LIMITED KATE JORGENSEN View
6 JOSEPH F. EL-ASHKAR View
7 LESLIE REED View
8 FIDELITY LIFE ASSURANCE COMPANY LIMITED JOHN SMITH View
9 FINANCIAL EXECUTIVES INTERNATIONAL/CCR ARNOLD C. HANISH View
9A FINANCIAL EXECUTIVES INTERNATIONAL/CCR ARNOLD C. HANISH View
9B FINANCIAL EXECUTIVES INTERNATIONAL/CPC WILLIAM KOCH View
10 RIAZ AHMAD AND COMPANY MUDDASSAR MEHMOOD View
11 PATHWAYS PR LIANABEL OLIVER View
12 WASHINGTON SOCIETY OF CPAS LAURA LINDAL View
13 J. JONES View
14 ACCOUNTING STANDARDS BOARD IAN MACKINTOSH View
15 EXECUTIVE EDUCATION, INC. JOHN L. DALY View
16 MIND THE GAAP, LLC SCOTT A. EHRLICH View
17 OHIO SOCIETY OF CPAS PHILLIP L. WILSON View
18 DANIEL TINKELMANN View
19 SAM LAMM View
20 PILGRIM BANK BRENT W. WOODRUFF View
21 UNIVERSITY OF CAMBRIDGE RICHARD BARKER View
22 UNION OF LISTED COMPANIES, ATHENS GREECE View
23 INSTITUTE OF MANAGEMENT ACCOUNTANTS/FRC MICK HOMAN View
24 DAVID HEY-CUNNINGHAM View
25 INTEL CORPORATION JAMES CAMPBELL View
26 NEW SOUTH WALES TREASURY ROBERT WILLIAMS View
27 AUSTRALASIAN COUNCIL OF AUDITORS-GENERAL SIMON O'NEILL View
28 NEW ZEALAND INSTITUTE OF CHARTERED ACCOUNTANTS JOANNA PERRY View
29 ACCOUNTING STANDARDS BOARD ERNA SWART View
30 ANZ SHANE BUGGLE View
31 CHARITY COMMISSION NIGEL DAVIES View
32 DUTCH ACCOUNTING STANDARDS BOARD HANS DE MUNNIK View
33 EUROPEAN INVESTMENT BANK HARRY SEERDEN View
34 EUROPEAN COMMITTEE OF CBSO MANUEL ORTEGA View
35 BILL JAMIESON View
36 ROCHE GROUP F. HOFFMANN-LA ROCHE View
37 GROUP OF 100 TONY REEVES View
38 ROBINS SCHOOL OF BUSINESS BRIAN C. ALAS View
39 TERESA P. GORDON View
40 PETER KEET View
41 GERMAN ACCOUNTING STANDARDS BOARD LIESEL KNORR View
42 BASWARE CORPORATION JUHA HEISKANEN View
43 RISK MANAGEMENT ASSOCIATION MARK ZMIEWSKI View
44 VODAFONE GROUP SERVICES LIMITED PAUL STEPHENSON View
45 BRITISH ACCOUNTING ASSOCIATION/FARSIG MICHAEL JONES View
46 BUSINESSEUROPE MAGALI JANSON View
47 CATHERINE LUKASZEWICZ View
48 ROBERT A. HOWELL View
49 AARON M. CUNNINGHAM View
50 SHELL INTERNATIONAL B.V. PAUL MORSHUIS View
51 AUSTRALIAN INSTITUTE OF COMPANY DIRECTORS JOHN H.C. COLVIN View
52 DEUTSCHE TELEKOM AG MICHAEL BRUCKS View
53 BRITISH AMERICAN TOBACCO C. E. STEYN View
54 E.ON AG STEFFEN SCHNABEL View
55 CERTIFIED GENERAL ACCOUNTANTS ASSOCIATION OF CANADA ROCK LEFEBVRE View
56 COMMITTEE OF EUROPEAN BANKING SUPERVISORS KERSTIN AF JOCHNICK View
57 BAYER AG ROLF FUNK View
58 HOTARAC D. W. CHALLEN View
59 BANKEN VERBAND DIRK JAGER View
60 VMEBF FRANK REUTHER View
61 EUROPEAN BANKING FEDERATION GUIDO RAVOET View
62 CNC JEAN-FRANCOIS LEPETIT View
63 DELOITTE TOUCHE LLP View
63A DELOITTE TOUCHE TOHMATSU KEN WILD View
64 TELEPHONE AND DATA SYSTEMS, INC. DOUGLAS D. SHUMA View
65 ARNOLD J. PAHLER View
66 WILLIAM MCGOVERN View
67 FIRSTENERGY HARVEY L. WAGNER View
68 JOHN KOSTOLANSKY View
69 URS CORPORATION REED N. BRIMHALL View
70 ASSOCIATION OF CHARTERED CERTIFIED ACCOUNTANTS RICHARD MARTIN View
71 NURNBERGER MARK HERMANN View
72 PEYTO ENERGY TRUST KATHY TURGEON View
73 GABRIEL DONLEAVY View
74 INSTITUTE OF CHARTERED ACCOUNTANTS OF PAKISTAN MUHAMMAD ASIF IQBAL View
74A INSTITUTE OF CHARTERED ACCOUNTANTS OF PAKISTAN MUHAMMAD ASIF IQBAL View
75 EUROPEAN SAVINGS BANKS GROUP CHRIS DE NOOSE View
76 POLISH ACCOUNTING STANDARDS COMMITTEE JOANNA DADACZ View
77 EDISON ELECTRIC INSTITUTE DAVID K. OWENS View
78 GRANT THORNTON INTERNATIONAL LIMITED/GRANT THORNTON LLP KENNETH C. SHARP View
79 SECURITY ANALYSTS ASSOCIATION OF JAPAN KEIKO KITAMURA View
80 CANADIAN ACCOUNTING STANDARDS BOARD/UAC View
80A ACCOUNTING STANDARDS BOARD- CANADA View
80B ACCOUNTING STANDARDS BOARD- CANADA, STAFF View
81 AMERICAN COUNCIL OF LIFE INSURERS MICHAEL M. MONAHAN View
82 INTERNATIONAL BUSINESS MACHINES CORPORATION GREGG L. NELSON View
83 FINANCIAL ACCOUNTING STANDARDS COMMITTEE CONRAD C. CHANG View
84 GROUP OF JAPANESE COMPANIES View
85 DESJARDINS GROUP LINDA LABBE View
86 COMMONWEALTH BANK OF AUSTRALIA MICHAEL VENTER View
87 JAPANESE INSTITUTE OF CPAS KIYOSHI ICHIMURA View
88 TELSTRA DAVID ANDERSON View
89 AUSTRALIAN BANKERS ASSOCIATION INC. DAVID BELL View
90 P.A. PIETERSE VAN WIJCK View
91 D. V. RAMANA View
92 LIFE INSURANCE ASSOCIATION OF JAPAN View
93 INVESTMENT LIFE ASSURANCE GROUP LYNDA MAYNARD View
94 ZENTRALER KREDITAUSSCHUSS GERHARD HOFMANN View

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