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
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 |