COMMENT LETTERS

Project: 2011-180 Testing Goodwill for Impairment

Reference Number: 2011-180

Testing Goodwill for Impairment
Letter Affiliation Submitted By:
1 CHRIS BARNARD View
2 VERIZON COMMUNICATIONS INC. MICHAEL W. MORRELL View
3 COCA-COLA ENTERPRISES INC. SCOTT C. BOURGEOIS View
4 RONALD D. DIMATTIA View
5 BROWN SMITH WALLACE, LLC. BRAD PURSEL View
6 MCGLADREY & PULLEN LLP View
7 OSCPA RICHARD J. MURDOCK View
8 CAPITAL ONE FINANCIAL CORPORATION SCOTT BLACKLEY View
9 PUGET ENERGY INC. MICHAEL J. STRANIK View
10 FICPA STEVEN WM. BIERBRUNNER View
11 ALTRIA GROUP INC. LINDA M. WARREN View
12 IMA/FRC ALLAN COHEN View
13 URS CORPORATION REED N. BRIMHALL View
14 HARSCO CORPORATION STEPHEN J. SCHNOOR View
15 BALL CORPORATION SHAWN M. BARKER View
16 ELI LILLY AND COMPANY ARNOLD C. HANISH View
17 FIRST DATA CORPORATION NICOLE WONG View
18 DOW CHEMICAL COMPANY RONALD C. EDMONDS View
19 SINCLAIR BROADCAST GROUP INC. DAVID BOCHENEK View
20 PRICEWATERHOUSECOOPERS LLP View
21 CREDIT SUISSE GROUP RUDOLF BLESS View
22 AICPA/FINREC RICHARD PAUL View
23 AMERICAN APPRAISAL ASSOCIATES View
24 ALLY FINANCIAL SERVICES MICHAEL ANSPACH View
25 TIME WARNER CABLE INC. WILLIAM F. OSBOURN JR. View
26 GENWORTH FINANCIAL INC. AMY R. CORBIN View
27 BNY MELLON ALAN KOSER View
28 GOLDMAN SACHS MATTHEW L. SCHROEDER View
29 PICPA/BVC STEPHEN J. SCHERF View
29A PICPA/AAPC RICHARD E. WORTMANN View
30 AMERIPRISE FINANCIAL INC. DAVID K. STEWART View
31 MCGRAW-HILL COMPANIES INC. EMMANUEL N. KORAKIS View
32 AT&T INC. PAUL STEPHENS View
33 EDISON ELECTRIC INSTITUTE RICHARD F. MCMAHON JR. View
34 ILLINOIS CPA SOCIETY JEFFERY P. WATSON View
35 HESS CORPORATION JOHN RIELLY View
36 VALUATION RESEARCH CORPORATION View
37 DELOITTE & TOUCHE LLP View
38 TSCPA/PSC KATHRYN W. KAPKA View
39 FEDEX CORPORATION JOHN L. MERINO View
40 VSCPA/AAAC JAMIE WOHLERT View
41 NYSSCPA RICHARD E. PILUSO View
42 AICPA/PCPS/TIC PHILIP J. SANTARELLI View
43 DR PEPPER SNAPPLE GROUP INC. ANGELA STEPHENS View
44 INVESCO LTD. RODERICK G.H. ELLIS View
45 GOODYEAR TIRE & RUBBER COMPANY RICHARD J. NOECHEL View
46 GRANT THORNTON LLP View
47 PNC FINANCIAL SERVICES GROUP INC. JOHN JJ MATTHEWS View
48 CITIGROUP ROBERT TRAFICANTI View
49 METLIFE INC. PETER M. CARLSON View
50 BDO USA LLP View
51 ERNST & YOUNG LLP View
52 AMERICAN GAS ASSOCIATION JOSE SIMON View
53 NAVISTAR INC. RICHARD TARAPCHAK View
54 BLACKROCK INC. ANN MARIE PETACH View
55 TYCO INTERNATIONAL LTD. SAM ELDESSOUKY View
56 MICROSOFT CORPORATION BOB LAUX View
57 KPMG LLP View
58 COMCAST CORPORATION LAWRENCE J. SALVA View
59 TRANSCANADA CORPORATION G. GLENN MENUZ View
60 KOCH INDUSTRIES INC. RICHARD K. DINKEL View
61 HILTON WORLDWIDE INC. PAULA A. KUYKENDALL View
62 DIRECTV JOHN F. MURPHY View
63 WELLS FARGO & COMPANY RICHARD D. LEVY View
64 PCFRC JUDITH H. O'DELL View
65 MAYER HOFFMAN MCCANN P.C. View
66 EASTMAN KODAK COMPANY ERIC H. SAMUELS View
67 SPRINT NEXTEL CORPORATION RYAN H. SIUREK View
68 XEROX CORPORATION GARY R. KABURECK View
69 CFA INSTITUTE KURT N. SCHACHT View
70 DELL INC. THOMAS W. SWEET View
71 CALCPA/APASC HOWARD SIBELMAN View
72 EMERSON RICHARD J. SCHLUETER View

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