COMMENT LETTERS

Project:

Reference Number: 1300-001

The Hierarchy of Generally Accepted Accounting Principles
Letter Affiliation Submitted By:
1 SHERMAN ROSENFIELD View
2 FRANK C. MINTER View
3 GREG SWALWELL View
4 DENNIS R. BERESFORD View
5 STEPHEN RYAN View
6 FINANCIAL EXECUTIVES INTERNATIONAL/CPC ANDY THROWER View
7 TEXAS SOCIETY OF CPAS C. JEFF GREGG View
8 ILLINOIS CPA SOCIETY/APC JAMES L. FUEHRMEYER View
9 INSTITUT DER WIRTSCHAFTSPRUFER KLAUS-PETER NAUMANN View
10 PRICEWATERHOUSECOOPERS LLP View
11 BDO SEIDMAN, LLP View
12 NYSSCPA STEPHEN F. LANGOWSKI View
13 DELOITTE TOUCHE LLP View
14 FINANCIAL EXECUTIVES INTERNATIONAL/CCR FRANK H. BROD View
15 FLORIDA INSTITUTE OF CPAS/APASC KATHRYN M. MEANS View
16 AICPA/PCPS STEPHEN M. MCEACHERN View
17 JOHN R. SPARGER View
18 KENNESAW STATE UNIVERSITY PAULA MORRIS View
19 ERNST YOUNG LLP View
20 NACUBO SUE MENDITTO View
21 MICROSOFT CORPORATION BOB LAUX View
22 MCGLADREY PULLEN, LLP View
23 GRANT THORNTON LLP View
24 LYONDELL CHEMICAL COMPANY CHARLES L. HALL View
25 CSC LEON J. LEVEL View
26 KPMG LLP View
27 UNITED STATES GOVERNMENT ACCOUNTABILITY OFFICE DAVID M. WALKER View
28 FEDERATION DES EXPERTS COMPTABLES EUROPEENS DAVID DEVLIN View
29 CFA INSTITUTE PATRICIA A. MCCONNELL View
30 AICPA/ACSEC BENJAMIN S. NEUHAUSEN View
31 STEPHEN A. ZEFF View
32 BRAD DEWEY View

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