Comment Letters for Docket 043

 Comment Letters (Proposed Rule)

No.
Author
Company/Organization
Date
1Brad Bowen, CPA June 29, 2017
2Michael L. Gullette, Vice President, Accounting and Financial ManagementAmerican Bankers AssociationAug. 1, 2017
3Nancy J. Schroeder, CPA, Chair, Financial Reporting CommitteeInstitute of Management AccountantsAug. 9, 2017
4Bobby Franklin, President and CEONational Venture Capital AssociationAug. 22, 2017
5Olivier Boutellis-Taft, Chief ExecutiveAccountancy EuropeAug. 24, 2017
6Ken Sibley, CPA, Chair, Professional Standards CommitteeTexas Society of Certified Public AccountantsAug. 11, 2017
7Baker Tilly Virchow Krause, LLPAug. 28, 2017
8Dr. Steven Glover, Professor; Dr. Brant Christensen, ProfessorBrigham Young University; University of MissouriAug. 29, 2017
9Deloitte & Touche LLPAug. 29, 2017
10Klaus-Peter Feld, Executive Director; Gillian Waldbauer, Head of International AffairsInstitut der WirtschaftsprüferAug. 30, 2017
11James R. Javorcic, CPA, Chair, Audit and Assurance Services Committee; Scott Cosentine, CPA, Vice Chair, Audit and Assurance Services CommitteeIllinois CPA SocietyAug. 30, 2017
12George L. Yungmann, Senior Vice President, Financial Standards; Christopher T. Drula, Vice President, Financial StandardsNational Association of Real Estate Investment TrustsAug. 30, 2017
13Telford A. Lodden, CPA, Chair; Ken L. Bishop, President and CEONational Association of State Boards of AccountancyAug. 30, 2017
14James R. Dalkin, Director, Financial Management and AssuranceU.S. Government Accountability OfficeAug. 30, 2017
15Grant Thornton LLPAug. 30, 2017
16BDO USA, LLPAug. 30, 2017
17Cynthia M. Fornelli, Executive DirectorCenter for Audit QualityAug. 30, 2017
18Gregory M. Smith, Senior Director - Fund Accounting & ComplianceInvestment Company InstituteAug. 30, 2017
19RSM US LLPAug. 30, 2017
20The Institute of Chartered Accountants in England and WalesAug. 30, 2017
21Mark Heckert, Vice President, Pricing and AnalyticsICE Data ServicesAug. 30, 2017
22Matthew J. Lombardi, Chair, Accounting Principles and Assurance Services CommitteeCalifornia Society of Certified Public AccountantsAug. 30, 2017
23Mick Homan, Chairman, Committee on Corporate ReportingFinancial Executives InternationalAug. 30, 2017
24PricewaterhouseCoopers LLPAug. 30, 2017
25Tom Quaadman, Executive Vice PresidentU. S. Chamber of Commerce, Center for Capital Markets CompetitivenessAug. 30, 2017
26KPMG LLPAug. 30, 2017
27Crowe Horwath LLPAug. 30, 2017
28Ernst & Young LLPAug. 30, 2017
29Harvest Investments, Ltd.Aug. 30, 2017
30Paul Barnes, Managing Director, Global Leader; Greg Franceschi, Managing Director, Global Leader; David Larsen, CPA, ABV, CEIV, Managing Director; Marianna Todorova, CFA, CEIV, Managing DirectorDuff & Phelps, LLCAug. 30, 2017
31John Rosengard, PresidentEnvironmental Risk Communications, Inc.Aug. 30, 2017
32Jeffrey P. Mahoney, General CounselCouncil of Institutional InvestorsAug. 28, 2017
33J. M. Young, Principal, Environmental SpecialistOak Advising & Consulting, Inc.Sept. 4, 2017
34Anne Sheehan, Director of Corporate GovernanceCalifornia State Teachers' Retirement SystemSept. 6, 2017
35Mazars USA LLPAug. 30, 2017
36Amy C. McGarrity, Chief Investment OfficerColorado PERAAug. 31, 2017
37Robert F. Storch; Joanne Wakim; Louis A. (Rusty) Thompson, Jr.Federal Deposit Insurance Corporation; Board of Governors of the Federal Reserve System; Office of the Comptroller of the CurrencySept. 20, 2017

 Comment Letters (Staff Consultation Paper)

No.
Author
Company/Organization
Date
1Jeff Mahoney, General CounselCouncil of Institutional InvestorsOct. 2, 2014
2Alfred M. KingKing Valuation Services, LLPOct. 8, 2014
3Dr. Steven Glover, Professor; Dr. Mark Taylor, Professor; Dr. Yi-Jing Wu, Associate Professor; Brant Christensen, Doctoral candidateBrigham Young University, Case Western Reserve University, Texas A&M UniversityOct. 29, 2014
4Andre Kilesse, President; Olivier Boutellis-Taft, Chief ExecutiveFederation of European AccountantsOct. 30, 2014
5George L. Yungmann, Senior Vice President, Financial Standards; Christopher T. Drula, Vice President, Financial StandardsNational Association of Real Estate Investment TrustsOct. 31, 2014
6Leonard Reback, MAAA, FSA, Chairperson, Financial Reporting Committee Risk Management and Financial Reporting CouncilAmerican Academy of Actuaries Oct. 31, 2014
7Dr. G. K. Chinoy FCA CPANov. 1, 2014
8James L. Fuehrmeyer, Jr., MBA, CPA, Associate Teaching ProfessorUniversity of Notre DameNov. 1, 2014
9The Financial Instruments Reporting and Convergence Alliance Nov. 3, 2014
10Mikhail Pevzner, University of Baltimore; John Abernathy, Kennesaw State University; Karl Hackenbrack, Vanderbilt University; Jennifer Joe, University of Delaware; Yi-Jing Wu, Case Western Reserve UniversityAuditing Standards Committee of the Auditing Section of the American Accounting AssociationNov. 3, 2014
11Klaus-Peter Feld, Executive Director; Gillian Waldbauer, Technical Manager, International AffairsInstitut der WirtschaftsprüferNov. 3, 2014
12Amy B.R. Lancellotta, IDC Managing Director; Gregory M. Smith, ICI Senior Director - Fund AccountingInvestment Company InstituteNov. 3, 2014
13Jennifer Paquette, Chief Investment OfficerColorado PERANov. 3, 2014
14Crowe Horwath LLPNov. 3, 2014
15The Institute of Chartered Accountants in England and WalesNov. 3, 2014
16Gilbert F. VietsNov. 3, 2014
17Bobby Franklin, President and CEONational Venture Capital AssociationNov. 3, 2014
18Peter M. Carlson, Executive Vice President and Chief Accounting OfficerMetLife, Inc.Nov. 3, 2014
19Ernst & Young LLPNov. 3, 2014
20McGladrey LLPNov. 3, 2014
21BBD, LLPNov. 3, 2014
22David L. Larsen, Managing DirectorDuff & PhelpsNov. 3, 2014
23Cynthia M. Fornelli, Executive DirectorCenter for Audit QualityNov. 3, 2014
24KPMG LLPNov. 3, 2014
25Grant Thornton LLPNov. 3, 2014
26PricewaterhouseCoopers LLPNov. 3, 2014
27BDO USA, LLPNov. 3, 2014
28Deloitte & Touche LLPNov. 3, 2014
29Andrew Hausman, President, Interactive Data Pricing and Reference DataInteractive Data CorporationNov. 3, 2014
30Brandon Rees, Deputy Director, Office of Investment American Federation of Labor and Congress of Industrial Organizations (AFL-CIO)Nov. 3, 2014
31Ken P. Wilson, MAI, SRAAppraisal InstituteNov. 3, 2014
32WeiserMazars LLPNov. 3, 2014
33Michel Demare, Chair; Christian Stiefel, DirectorSwissHoldingsNov. 3, 2014
34Pw CareyNov. 3, 2014
35Steven E. Buller, Independent Trustee/DirectorOct. 24, 2014
36Harvest Investments, LTDNov. 3, 2014
37Michael L. Gullette, Vice President of Accounting and Financial ManagementAmerican Bankers AssociationNov. 10, 2014
38Nicholas J. Satriano, Chief Accountant and Senior Associate Director of the Office of Risk AnalysisFederal Housing Finance AgencyNov. 3, 2014
39Prof. Arnold Schilder, ChairmanInternational Auditing and Assurance Standards BoardNov. 21, 2014
40Nancy J. Schroeder, CPA, Chair, Financial Reporting CommitteeInstitute of Management AccountantsFeb. 25, 2015
41Elisabeth Allison, Chair; Ronald P. Badie, Chairman; Joseph C. Berenato, Chairman; Vanessa C. L. Chang, Chair; William D. Jones, Chairman; James C. Miller, III, Chairman; and Laurel B. Mitchell, ChairAmerican FundsSept. 22, 2015
42Bobby Franklin, President and CEONational Venture Capital AssociationOct. 29, 2015
43Cynthia M. Fornelli, Executive DirectorCenter for Audit QualityDec. 1, 2015