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![](https://webarchive.library.unt.edu/web/20120925141919im_/http://www.sec.gov/images/pixel.gif) |
Comments on Proposed Rule:
Acceptance From Foreign Private Issuers of Financial Statements Prepared in Accordance With International Financial Reporting Standards Without Reconciliation to U.S. GAAP
[Release No. 33-8818; File No. S7-13-07]
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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. 14, 2007 | Sen. Jack Reed and Sen. Christopher C. Dodd, Members of Congress |
Nov. 13, 2007 | Andrea Psoras, Senior Vice President, QED International Associates |
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. 29, 2007 | Memorandum from the Office of Commissioner Paul S. Atkins, regarding an October 17, 2007, meeting with representatives of Nippon Keidanren |
Oct. 26, 2007 | Memorandum from the Chairman's Office, regarding a October 16, 2007, meeting with representatives of Goldman, Sachs; Morgan Stanley; Citigroup; Deutsche Bank; and Cleary, Gottlieb, Steen & Hamilton |
Oct. 23, 2007 | Eddy Wymeersch, Chair, CESR, and Paul Koster, Chair, CESR-Fin |
Oct. 19, 2007 | Mary Yeager, Assistant Secretary, NYSE Euronext |
Oct. 19, 2007 | Memorandum from the Division of Corporation Finance, regarding a meeting with representatives of the CFA Institute for Financial Market Integrity |
Oct. 18, 2007 | Alon Galili, Efrati Galili Lahat & Co. Law Offices |
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. 9, 2007 | Henry Siegel, Chairperson, Financial Reporting Committee, American Academy of Actuaries, Risk Management and Financial Reporting Group |
Oct. 5, 2007 | Memorandum from the Office of the Chief Accountant, regarding a September 30, 2007, meeting with members of the European Commission |
Oct. 4, 2007 | Paul Chisnall, Executive Director, British Bankers' Association, London, United Kingdom |
Oct. 4, 2007 | Guido Ravoet, European Banking Federation |
Oct. 4, 2007 | Keith F. Higgins, Chair, Committee on Federal Regulation of Securities, and Linda L. Griggs, Chair, Committee on Law & Accounting, American Bar Association |
Oct. 2, 2007 | Kurt N. Schacht, CFA, Managing Director, and Gerald I. White, CFA, Chair, Chair, Corporate Disclosure Policy Council, CFA Institute Centre for Financial Market Integrity |
Sep. 28, 2007 | Tom Honan, President, Group of 100, Australia |
Sep. 28, 2007 | Kurt S. Schulzke, Esquire, Associate Professor of Accounting, Coles College of Business, Kennesaw, Georgia |
Sep. 28, 2007 | Heinz-Joachim Neubürger, Chairman, Accounting Standards Committee of Germany and Liesel Knorr, President, German Accounting Standards Board |
Sep. 27, 2007 | Jacques Potdevin, President, FEE |
Sep. 27, 2007 | Helmut Perlet, Allianz SE |
Sep. 26, 2007 | Fred Knecht, Merrill Lynch & Company, Inc. |
Sep. 26, 2007 | Georges Ugeux, Chairman CEO, Galileo Global Advisors, New York, New York |
Sep. 26, 2007 | Matthew L. Schroeder, Managing Director, Accounting Policy, Goldman Sachs |
Sep. 26, 2007 | Dr. Klaus Patzak, Corporate Vice President, Financial Reporting, and Dr. Elisabeth Schmalfuß, Head of Accounting and Controlling Policies, Siemens Aktiengesellschaft, Germany |
Sep. 26, 2007 | Jörgen Holmquist, Director-General, European Commission |
Sep. 25, 2007 | Gaylen R. Hansen, CPA, Evergreen, Colorado |
Sep. 25, 2007 | International Bar Association, Securities Law Committee |
Sep. 25, 2007 | Arnold C. Hanish, Chair, Committee on Corporate Reporting, Financial Executives International |
Sep. 25, 2007 | Georg Merkl, Vice President, Finance Administration for funds-of private equity funds using IFRS and private placements in the U.S., Zurich, Switzerland |
Sep. 25, 2007 | Yoko Nakamichi, Master of Accounting student, University of Hawaii, Manoa |
Sep. 25, 2007 | Carl Olson, Chairman, Fund for Stockowners Rights, Woodland Hills, California |
Sep. 25, 2007 | Judith Hardt, Secretary General of the Federation of European Securities Exchanges (FESE), Brussels, Belgium |
Sep. 25, 2007 | Bridget S. Gandy, Head of Accounting Research, Fitch Ratings, United Kingdom |
Sep. 25, 2007 | Amy Hutchinson, Assistant Director, Accounting and Auditing, The Institute of Chartered Accountants of Scotland |
Sep. 24, 2007 | Mabel Yeung, Masters of Accounting Candidate, University of Hawaii at Manoa |
Sep. 24, 2007 | Fried, Frank, Harris, Shriver & Jacobson (London) LLP |
Sep. 24, 2007 | BDO Global Coordination B.V. |
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. 24, 2007 | Clive Edrupt, CBI Company Affairs, Confederation of British Industry |
Sep. 24, 2007 | David Martin, Head of Group, Financial Reporting and Development, Prudential plc |
Sep. 24, 2007 | Christianna Wood, Chair, Accounting and Auditing Practices Committee, International Corporate Governance Network |
Sep. 24, 2007 | Paul S. Graham, III, vice President, Insurance Regulation & Chief Actuary, American Council of Life Insurers |
Sep. 24, 2007 | PricewaterhouseCoopers LLP |
Sep. 24, 2007 | Microsoft Corporation |
Sep. 24, 2007 | Patrick E. Hopkins, Ph. D., Chair, Financial Reporting Policy Committee, American Accounting Association, Financial Accounting and Reporting Section, Bloomington, Indiana |
Sep. 24, 2007 | Hyunsuk Kwak |
Sep. 24, 2007 | Anthony Valoroso, Deputy Comptroller, American International Group, Inc. |
Sep. 24, 2007 | Matthew L. Schroeder, Chair, Dealer Accounting Committee, SIFMA |
Sep. 24, 2007 | Desmond Wright, Senior Manager, Corporate Reporting, The Institute of Chartered Accountants in England and Wales |
Sep. 24, 2007 | Norman D. Slonaker, Chair, Committee on Financial Reporting, New York City Bar |
Sep. 24, 2007 | Jeff Mahoney, General Counsel, Council of Institutional Investors |
Sep. 24, 2007 | Neri Bukspan, Managing Director and Chief Accountant, and Ronald Joas, Director, Financial Reporting, Standard & Poor's |
Sep. 24, 2007 | David Schraa, Director, Regulatory Affairs Department, Institute of International Finance |
Sep. 24, 2007 | Cynthia M. Fornelli,
Executive Director, Center for Audit Quality |
Sep. 24, 2007 | Ernst & Young LLP |
Sep. 24, 2007 | Grant Thornton LLP |
Sep. 24, 2007 | Jerry de St. Paer, Chairman, Group of North American Insurance Enterprises, New York, New York |
Sep. 24, 2007 | Robert Traficanti, Vice President and Deputy Controller, Citigroup Inc. |
Sep. 24, 2007 | Russell Read, Chief Investment Officer, CalPERS |
Sep. 24, 2007 | Michael J. Ryan, Jr., Executive Director and Senior Vice President, U.S. Chamber of Commerce, Washington, D.C. |
Sep. 24, 2007 | Dennis J. Hickey, Vice President and Corporate Controller, Colgate-Palmolive Company |
Sep. 24, 2007 | Clive Standish, Chief Financial Officer, and William Widdowson, Head Group Accounting Policy, UBS AG |
Sep. 24, 2007 | Lee S. Ainslie, III, Managing Partner, and Jane B. Adams, Managing Director, Maverick Capital |
Sep. 24, 2007 | Bob Deere, Vice President Accounting and Reporting, Shell International B.V. |
Sep. 24, 2007 | KPMG IFRG Limited |
Sep. 24, 2007 | Sullivan and Cromwell LLP, London, United Kingdom |
Sep. 24, 2007 | Jack Ciesielski, President, R.G. Associates, Inc., Baltimore, Maryland |
Sep. 24, 2007 | Liz Murrall, Senior Adviser Corporate Governance, IMA |
Sep. 24, 2007 | Charlotte Jones, Managing Director, Head of Accounting Policy Group, eutsche Bank AG London |
Sep. 24, 2007 | Douglas J. Flint, Group Finance Director, HSBC Holdings plc |
Sep. 24, 2007 | Rajan Kapoor Group Chief Accountant, Royal Bank of Scotland Group plc |
Sep. 24, 2007 | Anja Korhonen, Senior Vice President, Head of Group Finance & Control,Nokia Corporation |
Sep. 24, 2007 | Corporate Reporting Users’ Forum |
Sep. 24, 2007 | Douglas A. Proll, Chief Financial Officer and Senior Vice-President, Finance, Canadian Natural Resources Limited |
Sep. 24, 2007 | Richard Whiting, Executive Director and General Counsel, Financial Services Roundtable |
Sep. 24, 2007 | Melissa Allen, Chair of ISDA’s European Accounting Committee, Managing Director, Credit Suisse and Ed Duncan, Policy Director, ISDA |
Sep. 24, 2007 | John Wroe, Director Group Financial Control and Treasury, BT Group plc |
Sep. 24, 2007 | Jérôme P. Chauvin, Director, Company Affairs Department, BusinessEurope |
Sep. 24, 2007 | Anna-Lena Söderlund, Chief Accounting Officer, Swedish Export Credit Corporation |
Sep. 24, 2007 | J. H. van Barneveld, Group Controller, ING Group |
Sep. 24, 2007 | Marianne Harrison, Executive Vice President and Controller, Manulife Financial |
Sep. 24, 2007 | Ondrej Petr, International Capital Market Association |
Sep. 24, 2007 | Patrick de Cambourg, Chairman of the Group Executive Board, Mazars |
Sep. 24, 2007 | Renato Fassbind,
Chief Financial Officer, and Rudolf Bless, Chief Accounting Officer, Credit Suisse Group |
Sep. 24, 2007 | Nick Rose,
Chief Financial Officer, Diageo plc |
Sep. 24, 2007 | Nick Topazio,
Business & Financial Reporting Specialist,
Financial Reporting Development Group,
CIMA, London and Jim Metcalf, Chairman of Financial Reporting Development Group, CIMA
London |
Sep. 24, 2007 | Andrew A. Bernstein and Nicolas Grabar, Cleary, Gottlieb, Steen & Hamilton LLP |
Sep. 24, 2007 | Paul Boyle, Chief Executive, Financial Reporting Council |
Sep. 24, 2007 | John Ramsay, Chief Financial Officer, Syngenta AG |
Sep. 24, 2007 | Li Zhang |
Sep. 23, 2007 | Brent Kobayashi,
Masters of Accounting Candidate, University of Hawaii at Manoa, Shidler College of Business |
Sep. 23, 2007 | Hoa Nhu,
Graduate Student, Master of Accounting, School of Accountancy – Shilder College of Business Administration, University of Hawaii at Manoa |
Sep. 23, 2007 | Daniel T. Kay, MAcc candidate, University of Hawaii, Manoa |
Sep. 22, 2007 | Terry Warfield, PhD, Associate Professor of Accounting, University of Wisconsin – Madison |
Sep. 22, 2007 | Sam Ooka |
Sep. 21, 2007 | Pascal Desroches, Chair, Financial Reporting Committee, Institute of Management Accountants |
Sep. 21, 2007 | Helen A. Weir, Group Finance Director, Lloyds TSB Group plc, London, United Kingdom |
Sep. 21, 2007 | Tong Yu, Paul, Weiss, Rifkind, Wharton & Garrison LLP, on behalf of Mitsubishi UFJ Financial Group |
Sep. 21, 2007 | Michael Smith, Group Chief Accountant, Unilever plc |
Sep. 21, 2007 | Members of EALIC and Members of UNIQUE |
Sep. 21, 2007 | David A. Lifson, President, New York State Society of Certified Public Accountants |
Sep. 21, 2007 | Deloitte Touche Tohmatsu |
Sep. 21, 2007 | Denis Duverne, Chief Financial Officer, AXA; Peter Voser, Chief Financial Officer, Royal Dutch Shell; and Clive Standish, Chief Financial Officer, UBS AG |
Sep. 21, 2007 | Donna J. Fisher, Director, Tax and
Accounting, American Bankers Association |
Sep. 21, 2007 | Ken Lever, Chairman, The Hundred Group - Financial Reporting Committee |
Sep. 21, 2007 | Alexis L. Serfaty, Policy Director, European-American Business Council, Washington, District of Columbia |
Sep. 21, 2007 | Klaus-Peter Naumann, Chief Executive Officer, Institut der Wirtschaftsprüfer in Deutschland |
Sep. 21, 2007 | FW M. Starkie, Group Vice President & Chief Accounting Officer, BP p.l.c. |
Sep. 20, 2007 | Jane Diplock, A0, Chairman,Securities Commission |
Sep. 20, 2007 | Peter Martin, CA, Director, Canadian Accounting Standards Board |
Sep. 19, 2007 | Dr. Peter Baumgartner, Chair Executive Committee
and Dr. Jan Atteslander, Member Executive, SwissHoldings |
Sep. 19, 2007 | Denis Duverne, Chairman, European Insurance CFO Forum |
Sep. 19, 2007 | B. Craig Owens, Executive Vice President & Chief Financial Officer, Delhaize Group |
Sep. 19, 2007 | Katrin Burkardt and Silvia Schutte |
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. 18, 2007 | Ian Harrison, Director, London Investment Banking Association |
Sep. 18, 2007 | Yoshiki Yagi, Chairman, Sub-Committee on Accounting, Nippon Keidanren (Japan Business Federation) |
Sep. 15, 2007 | Robert Köthner, Vice President, Chief Accounting Officer and Dr. Friedrich Siener, Director, Methods Group, Daimler Chrysler |
Sep. 14, 2007 | Dr. Chungwoo Suh, Chairman, International Financial Reporting Standards Review Committee, Vice Chairman, Korea Accounting Standards Board |
Sep. 10, 2007 | Raymund Breu, Chief Financial Officer and Malcolm Cheetham, Chief Accounting Officer, Novartis |
Sep. 7, 2007 | Robert H. Colson, Chair, Financial Accounting Standards Committee, American Accounting Association |
Sep. 7, 2007 | Andrew Conway, Deputy Chief Executive Officer, National Institute of Accountants |
Aug. 31, 2007 | Jack Ciesielski, Member, Investors Technical Advisory Committee |
Aug. 30, 2007 | Joanna Perry, Chairman -Financial Reporting Standards Board, Financial Reporting Standards Board of the New Zealand Institute of Chartered Accountants |
Aug. 27, 2007 | Adebayo Agbejule D.Sc., University of Applied Sciences, Wolffintie 30, Fin-65200 Vaasa, Finland and Ashley W. Burrowes, PhD, FCA, University of Wisconsin, La Crosse, Wisconsin 54601, USA, Director of ACAUS |
Aug. 27, 2007 | Robert Mladek, CEO, North Beach Holdings, Ltd., Praha, Czech Republic |
Aug. 19, 2007 |
Steven Balsam, Ph.D., C.P.A., Professor of Accounting, Fox School of Business, Temple University, Philadelphia, Pennsylvania |
Aug. 17, 2007 |
Bruce E. Stern, General Counsel and Managing Director, Financial Security Assurance Holdings Ltd. |
Aug. 5, 2007 |
Jane Soper, Jacksonville, Florida |
Jul. 25, 2007 |
Michael Klein, Co-President Markets & Banking and
CEO Global Banking, Citigroup, On behalf of Charles Prince, TABD US co-Chairman, Chairman and CEO, Citigroup and Martin Broughton, TABD EU co-Chairman, Chairman, British Airways |
Jul. 18, 2007 |
Memorandum from the Executive Staff regarding a July 16, 2007 meeting with representatives of INVESCO PLC |
Jul. 16, 2007 | Greg Taylor, Vice President and Chief Financial Officer and Paul Rivett, Vice President and Chief Legal Officer, Fairfax Financial Holdings Limited, Toronto, Canada |
Jul. 14, 2007 | Marvin A. Frenkel, Esquire |
Jul. 12, 2007 | William Craven, CPA |
Jul. 10, 2007 | Lawrence A. Cunningham, Professor of Law, George Washington University, Washington, District of Columbia |
Jul. 4, 2007 | John C. Rader, Independent Investor, Peachtree City, Georgia |
http://www.sec.gov/comments/s7-13-07/s71307.shtml
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