COMMENT LETTERS

Project: 2016-230 Simplifying the Accounting for Goodwill Impairment

Reference Number: 2016-230

Simplifying the Accounting for Goodwill Impairment
Letter Affiliation Submitted By:
1 MARGOLIN WINER & EVENS LLP MICHAEL PERESS View
2 RSM US LLP View
3 CREDIT SUISSE GROUP TODD RUNYAN AND JOHN KARVELLAS View
4 CALCPA/APAS COMMITTEE A.J. MAJOR III View
5 LINCOLN NATIONAL CORPORATION CHRISTINE A. JANOFSKY View
6 ERNST & YOUNG LLP View
7 AMERICAN BANKERS ASSOCIATION MICHAEL L. GULLETTE View
8 NYSSCPA F. MICHAEL ZOVISTOSKI View
9 FORD MOTOR COMPANY SUSAN M. CALLAHAN View
10 THE WILLIAMS COMPANIES INC. TED TIMMERMANS View
11 HYDRO-QUEBEC LISE CROTEAU View
12 EMERSON RICHARD J. SCHLUETER View
13 WELLS FARGO & COMPANY RICHARD D. LEVY View
14 NORTHROP GRUMMAN MICHAEL HARDESTY View
15 HENRY & PETERS P.C. ROYCE E. READ View
16 MICPA/AASTF DENNIS A. REEF View
17 MARKEL CORPORATION NORA N. CROUCH View
18 REGIONS FINANCIAL CORPORATION BRAD KIMBROUGH View
19 DUFF & PHELPS PAUL F. BARNES AND GREG FRANCESCHI View
20 TSCPA JERILYN K. BARTHEL View
21 ACLI MICHAEL MONAHAN View
22 PLANTE & MORAN PLLC View
23 PRICEWATERHOUSECOOPERS LLP View
24 IBM CORPORATION ALISON YARA View
25 AIWMI AND CCRA GLOBAL COMMUNITY BIHARILAL DEORA View
25A AIWMI AND CCRA GLOBAL COMMUNITY BIHARILAL DEORA View
26 FIRSTENERGY CORP. K. JON TAYLOR View
27 GRANT THORNTON LLP View
28 CFGI LLC View
29 KPMG LLP View
30 CHEVRON CORPORATION JEANETTE L. OURADA View
31 BDO USA LLP View
32 ELI LILLY AND COMPANY DONALD A. ZAKROWSKI View
33 JPMORGAN CHASE & CO. BRET DOOLEY View
34 NEXTERA ENERGY CHRIS N. FROGGATT View
35 CITIGROUP ROBERT TRAFICANTI View
36 DELTA AIR LINES, INC. CRAIG M. MEYNARD View
37 THE EDISON ELECTRIC INSTITUTE AND THE AMERICAN GAS ASSOCIATION RICHARD F. MCMAHON View
38 DELOITTE & TOUCHE LLP View
39 CROWE HORWATH LLP View
40 STOUT RISIUS ROSS, INC. View
41 MISSOURI SOCIETY OF CPAS MARK WINIARSKI View
42 PNC FINANCIAL SERVICES GROUP, INC. LAUREN BELOT View
43 BRISTOL-MYERS SQUIBB ROBERT OWENS View
44 ALLEN HUNT View
45 RAYTHEON COMPANY MICHAEL J. WOOD View
46 AICPA/FINREC JAMES A. DOLINAR View
47 METLIFE INC. PETER M. CARLSON View
48 ALCOA INC. ROBERT S. COLLINS View
49 AICPA PCPS MICHAEL A. WESTERVELT View
50 ALPHABET INC. AMIE THUENER View
51 PFIZER INC. LORETTA V. CANGIALOSI View
52 FEI/CCR RICHARD LEVY View
53 COMERICA INCORPORATED MUNEERA S. CARR View
54 VERIZON COMMUNICATIONS INC. MONTY GARRETT View
55 CRUF SEE LISTED View
56 OHIO SOCIETY OF CPAS/A&AC LAURA A. HAY View
57 KENTUCKY SOCIETY OF CPAS/ESC GLENN BRADLEY View
58 BANK OF AMERICA JOHN M. JAMES View
59 IMA/FRC NANCY J. SCHROEDER View

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