COMMENT LETTERS

Project: 2011-150 Supplementary Document- Impairment

Reference Number: 2011-150

Supplementary Document—Accounting for Financial Instruments and Revisions to the Accounting for Derivative Instruments and Hedging Activities—Impairment
Letter Affiliation Submitted By:
1 TERESA P. GORDON View
2 CHRIS BARNARD View
3 AMERICAN BANKERS ASSOCIATION MICHAEL L. GULLETTE View
3A AMERICAN BANKERS ASSOCIATION DONNA J. FISHER View
4 FFSA JEAN-FRANCOIS LEQUOY View
5 HOTARAC GRANT HEHIR View
6 LINUS LOW View
7 STOCK EXCHANGE OF HONG KONG LTD. COLIN CHAU View
8 L. VENKATESAN View
9 VERIZON COMMUNICATIONS INC. MICHAEL W. MORRELL View
10 CSBS/ACSSS NEIL MILNER View
11 CONNING DAVID W. CHELLGREN View
12 ASB ROGER MARSHALL View
13 SANDLER O'NEILL + PARTNERS, L.P. JOSEPH LONGINO View
14 ICURN ANDREW POPRAWA View
15 PROVINCE OF BRITISH COLUMBIA STUART NEWTON View
16 WORLD COUNCIL OF CREDIT UNIONS INC. DAVE GRACE View
17 HKAB EVA WONG View
18 ICAEW EDDY JAMES View
19 KEYCORP ROBERT L. MORRIS View
20 FINANCE NORWAY ERIK JOHANSEN View
21 COMMONWEALTH BANK OF AUSTRALIA MICHAEL VENTER View
22 ANC JEROME HAAS View
23 BANK OF CHINA SUI YANG View
24 BUSINESSEUROPE JEROME P. CHAUVIN View
25 SWEDISH BANKERS' ASSOCIATION KERSTIN AF JOCHNICK View
26 LLOYDS BANKING GROUP PLC DAVID JOYCE View
27 ZKA DIRK JAGER View
28 AICPA/FINREC RICHARD PAUL View
29 PCFRC JUDITH H. O'DELL View
30 BNY MELLON JOHN A. PARK View
31 GENWORTH FINANCIAL AMY R. CORBIN View
32 NACUBO SUSAN M. MENDITTO View
33 COMMERZBANK AG JOERG ERLEBACH View
34 AFLAC JUNE P. HOWARD View
35 KFW BANKENGRUPPE KLAUS WEIRICH View
36 IDW NORBERT BREKER View
37 ROCHE GROUP F. HOFFMAN LA ROCHE AG View
38 CONFEDERATION OF SWEDISH ENTERPRISE CLAES NORBERG View
39 FINANCIAL REPORTING ADVISORS View
40 THE JAPANESE BANKERS ASSOCIATION View
41 BARCLAYS C.G. LUCAS View
42 ACCOUNTING STANDARDS COUNCIL SIEW LUIE View
43 NEW YORK STATE BANKING DEPARTMENT JOHN MCENERNEY View
44 VIRGINIA CREDIT UNION INC. BEVERLEY F. RUTHERFORD View
45 ILLINOIS CPA SOCIETY/APC REVA STEINBERG View
46 ZIONS BANCORPORATION ALEXANDER J. HUME View
47 CRE FINANCE COUNCIL LISA PENDERGAST View
48 VIDHYADHAR KULKARNI View
49 SUNTRUST BANKS INC. TOM PANTHER View
50 HYDRO-QUEBEC LISE CROTEAU View
51 FORD MOTOR COMPANY SUSAN M. CALLAHAN View
52 NZICA/FRSB JOANNA PERRY View
53 CINIF FELIPE PEREZ CERVANTES View
54 SAAJ/CAC KEIKO KITAMURA View
55 LIAJ View
56 NATIONAL AUSTRALIA BANK PETER BEHARIS View
57 AASB KEVIN M. STEVENSON View
58 JFTC/ATC View
59 AUSTRALIAN BANKERS' ASSOCIATION INC. TONY BURKE View
60 ASBJ ATSUSHI KATO View
61 JOINT ACCOUNTING BODIES OF AUSTRALIA ALEX MALLEY View
62 AOSSG IKUO NISHIKAWA View
63 CHRIS DALTON CHRIS DALTON View
64 WESTPAC ROSS GOUDIE View
65 ANZ ROB GOSS View
66 AFRAC ROMUALD BERTL View
67 KASB SUK-SIG LIM View
68 ING PATRICK FLYNN View
69 CECA View
70 SHINKIN CENTRAL BANK View
71 DAIMLER AG ROBERT KOTHNER View
72 AEB PEDRO PABLO VILLASANTE View
73 FAR GORAN ARNELL View
74 BBVA JAVIER MALAGON NAVAS View
75 SEBI View
76 BANCO SANTANDER JOSE PINAN GAVIRIA View
76A BANCO SANTANDER BRASIL ARTUR GIGUEIRA View
77 ICAP MUHAMMED OWAIS MUKATI View
78 MORTGAGE BANKERS ASSOCIATION JOHN A. COURSON View
79 RSM INTERNATIONAL JEAN M. STEPHENS View
80 NESTEC LTD PHILIPPE GABERELL View
81 NYKREDIT GROUP SOREN HOLM View
82 INDIAN BANKS' ASSOCIATION S S N MURTHY View
83 PCUA JAMES J. MCCORMACK View
84 CREDIT MUTUEL GROUP ISABELLE FERRAND View
85 SUB-GROUP ON IMPAIRMENT P R RAVI MOHAN View
86 SNL FINANCIAL LC SARAH V. POWELL View
87 UDVA INGRID MELICHEROVA View
88 SAICA/APC SUE LUDOLPH View
89 FRENCH BANKING FEDERATION PIERRE DE LAUZUN View
90 AFRICAN DEVELOPMENT BANK GROUP CHARLES BOAMAH View
91 VIEWPOINT BANK PATTI MCKEE View
92 PRICEWATERHOUSECOOPERS LLP View
93 ALLIANZ SE SUSANNE KANNGIESSER View
94 ABI View
95 RBS RAJAN KAPOOR View
96 ERNST & YOUNG View
97 DEXIA SA THIERRY NEDERLANDT View
98 SWISSHOLDINGS GOTTLIEB A. KELLER View

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