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Comments On: Concept Release On Allowing U.S. Issuers To Prepare Financial Statements In Accordance With International Financial Reporting Standards
[Release No. 33-8831; File No. S7-20-07]
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Oct. 6, 2008 | David Norr Inc., Scarsdale, New York |
Jun. 9, 2008 | Joseph C. Jefferis, Dayton, Ohio |
Aug. 30, 2007 | Anonymous |
Feb. 12, 2007 | Richard S. Dziadzio, Executive Vice President and Chief Financial Officer, AXA Equitable Life Insurance Company |
Feb. 7, 2007 | Angela Yip, Chief Financial Officer, SJW Corporation |
Dec. 4, 2007 | Jerry de St. Paer, Senior Vice-President, Finance, AIG, Executive Chairman, GNAIE |
Dec. 3, 2007 | David A. Wheat, CFO, ING Americas, Atlanta, Georgia |
Nov. 27, 2007 | Donna J. Fisher, Director, Tax and
Accounting, American Bankers Association |
Nov. 21, 2007 | Mark C. LaMonte, Vice President, Senior Credit Officer, and Gregory J. Jonas, Managing Director, Moody's Investors Service, New York, New York |
Nov. 16, 2007 | Daniel J. Dustin, CPA, Executive Secretary, New York State Board for Public Accountancy |
Nov. 16, 2007 | Mary Yeager, Assistant Secretary, NYSE Euronext |
Nov. 16, 2007 | Norman D. Slonaker, Chair, Financial Reporting Committee, Association of the Bar of the City of New York |
Nov. 15, 2007 | Memorandum from the Office of the Chief Accountant regarding a November 9, 2007 meeting with representatives of the Japan Financial Services Authority |
Nov. 15, 2007 | Jonathan Chadwick, Senior Vice President, Corporate Controller and Principal Accounting Officer, Cisco Systems, Inc. |
Nov. 14, 2007 | Ginger Nagey, Middle Tennessee State University, Murfreesboro, Tennessee |
Nov. 13, 2007 | Richard Whiting, Executive Director and General Counsel, The Financial Services Roundtable |
Nov. 13, 2007 | Robert P. Kelly, Chief Executive Officer, The Bank of New York Mellon |
Nov. 14, 2007 | John J. McEnerney, Chief of Regulatory Accounting, The New York State Banking Department, New York, New York |
Nov. 14, 2007 | Dina M. Maher, CPA, Head of U.S. Accounting Research, Fitch Ratings, Inc., New York, New York and Bridget Gandy, Managing Director, Credit Policy, Fitch Ratings, London |
Nov. 14, 2007 | Russell Read, Ph.D., C.F.A.,
Chief Investment Officer, California Public Employees’ Retirement System |
Nov. 14, 2007 | Desmond Wright, Senior Manager, Corporate Reporting, The Institute of Chartered Accountants in England and Wales |
Nov. 14, 2007 | Christianna Wood, Chair, ICGN Accounting
and Auditing Practices Committee |
Nov. 13, 2007 | David M. Walker, Comptroller General of the United States, U.S. General Accounting Office |
Nov. 13, 2007 | Bruce E. Stern, General Counsel, Financial Security Assurance Holdings Ltd., New York, New York |
Nov. 13, 2007 | Allan Cohen, IMA, New York, New York |
Nov. 13, 2007 | Neil Milner, President & CEO, Conference of State Bank Supervisors |
Nov. 13, 2007 | Michael J. Ryan, Jr., U.S. Chamber of Commerce, Washington , District of Columbia |
Nov. 13, 2007 | Deloitte & Touche LLP |
Nov. 13, 2007 | Laurin Smith, J.P. Morgan Chase & Co., Chair, North America Accounting Policy Committee, International Swaps and Derivatives Association and Matthew L. Schroeder, The Goldman Sachs Group, Inc., Chair, Dealer Accounting Committee, Securities Industry and Financial Markets Association, International Swaps and Derivatives Association |
Nov. 13, 2007 | Samuel K. Cotterell, CPA, NASBA Chair and David A. Costello, CPA, NASBA President & CEO |
Nov. 13, 2007 | Paul Graham III, Vice President, Insurance Regulation and
Chief Actuary, ACLI |
Nov. 13, 2007 | Grant Thornton LLP |
Nov. 13, 2007 | Neri Bukspan, Managing Director and Chief Accountant and Ronald Joas, Director, Financial Reporting,
Standard & Poor's Ratings Services |
Nov. 13, 2007 | Cynthia Fornelli, Executive Director, Center for Audit Quality |
Nov. 13, 2007 | Renato Fassbind, Chief Financial Officer and Rudolf Bless, Chief Accounting Officer, Credit
Suisse |
Nov. 13, 2007 | Margaret M. Smyth United Technologies Corporation |
Nov. 13, 2007 | Gregory M. Smith, Director – Operations/Compliance & Fund Accounting, Investment Company
Institute |
Nov. 13, 2007 | Peter A. Bridgman, Senior Vice President and
Controller, PepsiCo |
Nov. 13, 2007 | Robert P. Kelly Bank of New York Mellon |
Nov. 13, 2007 | Arnold C. Hanish, Chair, Committee on Corporate Reporting, Financial Executives
International |
Nov. 13, 2007 | National Venture Capital Association |
Nov. 13, 2007 | James Campbell, Vice President, Intel Corporation |
Nov. 13, 2007 | Iain Mackay, Executive Vice-President and Chief Financial Officer, HSBC North America Holdings
Inc. |
Nov. 13, 2007 | Tim Büthe, Assistant Professor, Department of Political Science, Duke University and Walter Mattli,
Professor of International Political Economy, St. John's College, Oxford University |
Nov. 13, 2007 | Andrea Psoras, Senior Vice President, QED International Associates |
Nov. 13, 2007 | Bob Laux, Senior Director, Technical Accounting and Reporting, Microsoft Corporation |
Nov. 13, 2007 | Arnold C. Hanish, Executive Director, Finance and Chief Accounting Officer, Eli Lilly and Company |
Nov. 13, 2007 | Ernst & Young LLP |
Nov. 13, 2007 | Randy G. Fletchall, CPA,
Chairman of the Board and Barry C. Melancon, CPA, President and CEO, AICPA, New York, New York |
Nov. 13, 2007 | Jane P. Windmeier, Financial Leaders Council Chairperson, Retail Industry Leaders Association |
Nov. 13, 2007 | Amy Hutchinson, Assistant Director, Accounting and Auditing, Secretary to the Accounting Standards Committee |
Nov. 13, 2007 | Chad Rue, Gallatin, Tennessee |
Nov. 13, 2007 | Zhen Zhang, Middle Tennessee State University, Murfreesboro, Tennessee |
Nov. 13, 2007 | Jessica Hammonds, Graduate Student at MTSU |
Nov. 12, 2007 | W. Lynn Rice, Vice President, Financial Resources, Unum |
Nov. 12, 2007 | Mark A. Humphrey, Vice President and Comptroller, Chevron Corporation |
Nov. 12, 2007 | Esther Mills, Managing Director, Morgan Stanley |
Nov. 12, 2007 | Richard Martin, Head of Financial Reporting, Association of Chartered Certified Accountants |
Nov. 12, 2007 | Steven C. Dillard, CPA, Gradutate Student Middle Tennessee State University, Lebanon, Tennessee |
Nov. 12, 2007 | Gary L. Sandefur, CPA, Chairman, SEC/IFRS Task Force, The Ohio Society of CPAs |
Nov. 12, 2007 | Donald A. Schwartz, J.D., CPA,
Professor of Accounting, National University, San Diego, CA |
Nov. 12, 2007 | Allan Leslie, Middle Tennessee State University |
Nov. 12, 2007 | David A. Lifson, President, New York State Society of Certified Public Accountants |
Nov. 12, 2007 | PricewaterhouseCoopers LLP |
Nov. 12, 2007 | William Widdowson, Member of the Group Managing Board, Head of Group Accounting Policy and John Gallagher, Managing Director, Accounting Policies & Support, UBS AG |
Nov. 12, 2007 | Rachel A. Kelley, Graduate Student, Middle Tennessee State University, Tennessee |
Nov. 12, 2007 | Mingwei Xue, Middle Tennessee State University, Murfressboro, Tennessee |
Nov. 11, 2007 | Don R. Anderson, Graduate Student, Middle Tennessee State University, Gallatin, Tennessee |
Nov. 10, 2007 | Dave W. Collins, Esquire, Honolulu, Hawaii |
Nov. 10, 2007 | Charles B. Collins, Accounting Student, Murfreesboro, Tennessee |
Nov. 9, 2007 | Carl Olson, Chairman, Fund for Stockowners Rights, Woodland Hills, California |
Nov. 9, 2007 | Taylor Hawes, Chair, Committee on Finance & Information Technology, Financial Executives International |
Nov. 9, 2007 | Jeff Mahoney, General Counsel,
Council of Institutional Investors |
Nov. 9, 2007 | KPMG LLP |
Nov. 9, 2007 | Hope Tenpenny |
Nov. 9, 2007 | Ian Harrison, Director, London Investment Banking Association |
Nov. 8, 2007 | Don Bjerke |
Nov. 7, 2007 | Robert H. Herz, Chairman, Financial Accounting Standards Board, Norwalk, Connecticut |
Nov. 5, 2007 | Ralph S. Saul, West Conshohocken, Pennsylvania |
Nov. 4, 2007 | Jake Johnson, Middle Tennessee State University, Murfreesboro, Tennessee |
Nov. 2, 2007 | Jack Ciesielski, Member, Investors Technical Advisory Committee |
Oct. 30, 2007 | Memorandum from the Office of the Chief Accountant, regarding an October 26, 2007, meeting with representatives of the Organization for International Investment |
Oct. 25, 2007 | Ashley E. Walker, Middle Tennessee State University Graduate Student, Murfreesboro, Tennessee |
Oct. 15, 2007 | John A. Hepp, Chair, Accounting Principles Committee of the Illinois CPA Society |
Oct. 16, 2007 | Memorandum from the Office of the Chief Accountant, regarding a October 11, 2007, meeting with representatives of the AICPA's SEC Regulations Committee |
Oct. 16, 2007 | Memorandum from the Office of the Chief Accountant, regarding a October 10, 2007, meeting with representatives of the Committee of European Securities Regulators |
Oct. 5, 2007 | Memorandum from the Office of the Chief Accountant, regarding a September 30, 2007, meeting with members of the European Commission |
Sep. 27, 2007 | Jacques Potdevin, President, FEE |
Sep. 24, 2007 | Robert Traficanti, Vice President and Deputy Controller, Citigroup Inc. |
Sep. 24, 2007 | Memorandum from the Office of the Chief Accountant regarding an August 13 and 14, 2007, meeting with representatives of the China Securities Regulatory Commission |
Sep. 24, 2007 | Memorandum from the Office of the Chief Accountant regarding a July 26, 2007, meeting with staff members of the European Commission |
Sep. 24, 2007 | Memorandum from the Office of the Chief Accountant regarding a June 29, 2007, meeting with representatives of the Japan Financial Services Authority | Sep. 21, 2007 | Klaus-Peter Naumann, Chief Executive Officer, Institut der Wirtschaftsprüfer in Deutschland |
Sep. 21, 2007 | Dave Roszak |
Sep. 18, 2007 | Memorandum from the Office of the Chief Accountant regarding an August 8, 2007, meeting with representatives of the Committee on Corporate Reporting of Financial Executives International |
Sep. 18, 2007 | Memorandum from the Office of the Chief Accountant regarding an August 15, 2007, meeting with representatives of the Professional Practice Executive Committee of the Center for Audit Quality |
Sep. 15, 2007 | Robert Köthner, Vice President, Chief Accounting Officer and Dr. Friedrich Siener, Director Methods Group, DaimlerChrysler AG |
Sep. 13, 2007 | Shirley L. McDaniel, Las Vegas, Nevada |
Aug. 30, 2007 | Joanna Perry, Chairman -Financial Reporting Standards Board, Financial Reporting Standards Board of the New Zealand Institute of Chartered Accountants |
Aug. 9, 2007 | Lawrence A. Cunningham, Professor of Law, George Washington University, Washington, District of Columbia |
http://www.sec.gov/comments/s7-20-07/s72007.shtml
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