Online Comment Letters

Project: 1590-100 - Accounting for Hedging Activities-an amendment of FASB Statement No. 133

Reference Number: 1590-100

Accounting for Hedging Activities-an amendment of FASB Statement No. 133

Pages:
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Letter Affiliation Submitted By:
1 NORTH CAROLINA STATE BOARD OF CPA EXAMINERS ARTHUR M. WINSTEAD, JR. View
2 JAMES A. DWANE View
3 INVESTORS TECHNICAL ADVISORY COMMITTEE ELIZABETH F. MOONEY View
4 CAPITAL TRUST, INC. GEOFFREY G. JERVIS View
5 LNR PROPERTY HOLDINGS, LTD. RINA PANIRY View
6 NEW YORK STATE BANKING DEPARTMENT JOHN MCENERNEY View
7 OHIO SOCIETY OF CPAS/AAC PHILLIP L. WILSON View
8 NORTEL NETWORKS CORPORATION PAUL W. KARR View
9 BOSTON PRIVATE BANK TRUST COMPANY GEORGE G. SCHWARTZ View
10 DANVERS BANCORP, INC. L. MARK PANELLA View
11 CENLAR FSB CHRISTOPHER J. HEISE View
12 CHATHAM FINANCIAL CLARK MAXWELL View
13 EQUITY RESIDENTIAL MARK J. PARRELL View
14 WESTERN UNION COMPANY AMINTORE T.X. SCHENKEL View
15 PULASKI BANK RAMSEY K. HAMADI View
16 ASSOCIATED BANK CONNIE YEE View
17 COLGATE-PALMOLIVE COMPANY STEPHEN C. PATRICK View
18 ATLANTIC CAPITAL ADVISORS LLC KENNETH A. STEELE View
19 TD BANK FINANCIAL GROUP KELVIN VI LUAN TRAN View
20 BANK HAPOALIM B.M. LEVY OFER View
21 INTERNATIONAL SWAPS AND DERIVATIVES ASSOCIATION, INC. LAURIN SMITH View
22 BF CAPITAL MARKETS, INC. DEREK BEITZEL View
23 UNIONBANCAL CORPORATION ELIZABETH M. PESCH View
24 NYSSCPA SHARON SABBA FIERSTEIN View
25 CARGILL, INC. GALEN G. JOHNSON View
26 ASSOCIATION FOR FINANCIAL PROFESSIONALS JUNE M. JOHNSON View
27 NATIONAL CITY CORPORATION SUSAN M. KINSEY View
28 VORNADO REALTY TRUST MATTHEW IOCCO View
29 INSTITUTE OF MANAGEMENT ACCOUNTANTS/FRC MICK HOMAN View
30 FOREST CITY ENTERPRISES, INC. CHARLES D. OBERT View
31 STATE STREET CORPORATION JAMES J. MALERBA View
32 DELL INC. THOMAS W. SWEET View
33 GOOGLE INC. MARK FUCHS View
34 ZIONS BANCORPORATION DOYLE L. ARNOLD View
35 SPIRIT FINANCE CORPORATION CATHERINE LONG View
36 JP MORGAN CHASE CO. SHANNON S. WARREN View
37 PROGRESS ENERGY, INC. JEFFREY M. STONE View
38 AIR PRODUCTS AND CHEMICALS, INC. PAUL E. HUCK View
39 KPMG LLP View
40 PFIZER, INC. LORETTA V. CANGIALOSI View
41 KEYCORP CHARLES L. MAIMBOURG View
42 STANLEY WORKS DONALD ALLAN View
43 PPL CORPORATION MATT SIMMONS View
44 12 FEDERAL HOME LOAN BANKS J. DANIEL COUNCE View
45 NATIONWIDE INSURANCE MARTHA L. FRYE View
46 BRISTOL-MYERS SQUIBB COMPANY HENRY HUSEBY View
47 NORTHERN TRUST CORPORATION STEVEN L. FRADKIN View
48 NATIONAL ASSOCIATION OF REAL ESTATE INV. TRUSTS GEORGE L. YUNGMANN View
49 EDISON ELECTRIC INSTITUTE DAVID K. OWENS View
50 THE HARTFORD FINANCIAL SERVICES GROUP, INC. BETH A. BOMBARA View
51 BANK OF NEW YORK MELLON, INC. ROSS BROWN View
52 MORGAN STANLEY GREG SIGRIST View
53 METLIFE, INC. JOSEPH J. PROCHASKA, JR. View
54 FANNIE MAE GREGORY N. RAMSEY View
55 GOLDMAN SACHS TIMOTHY J. BRIDGES View
56 CITIZENS FINANCIAL GROUP, INC. JAMES B. FITZGERALD View
57 MORTGAGE BANKERS ASSOCIATION KIERAN P. QUINN View
58 MERCK CO., INC. JOHN CANAN View
59 INTERNATIONAL BUSINESS MACHINES CORP. RICHARD J. CARROLL View
60 MCGLADREY PULLEN, LLP View
61 BBT CORPORATION HENRY R. STURKIE, III View
62 CARDINAL HEALTH, INC. MATTHEW BLAKE View
63 KAWALLER COMPANY, LLC IRA G. KAWALLER View
64 WACHOVIA CORPORATION PETER M. CARLSON View
65 ILLINOIS CPA SOCIETY/APC JOHN A. HEPP View
66 TEXAS SOCIETY OF CPAS MELISSA FRAZIER View
67 MANULIFE FINANCIAL MICHAEL FRENCH View
68 CFA INSTITUTE/CDPC KURT N. SCHACHT View
69 PEPSI BOTTLING GROUP, INC. THOMAS M. LARDIERI View
70 CAMDEN PROPERTY TRUST MICHAEL P. GALLAGHER View
71 AMERICAN COUNCIL OF LIFE INSURERS MICHAEL M. MONAHAN View
72 GRANT THORNTON LLP View
73 ABBOTT GREG W. LINDER View
74 DOMINION RESOURCES, INC. ASHWINI SAWHNEY View
75 HIGHWOODS PROPERTIES, INC. TERRY L. STEVENS View
76 UBS AG RALPH ODERMATT View
77 INDEPENDENT BANK CORP. BARRY H. JENSEN View
78 AICPA/PCPS/TIC STEPHEN BODINE View
79 CAPITAL ONE FINANCIAL CORPORATION GARY L. PERLIN View
80 KIMCO REALTY CORPORATION PAUL T. WESTBROOK View
81 GENWORTH FINANCIAL AMY R. CORBIN View
82 TRW AUTOMOTIVE HOLDINGS CORPORATION TAMMY MITCHELL View
83 WELLS FARGO COMPANY RICHARD D. LEVY View
84 GENERAL ELECTRIC COMPANY JAMIE S. MILLER View
85 REVAL.COM, INC. JIRO OKOCHI View
86 FREDDIE MAC DAVID B. KELLERMANN View
87 FIRSTENERGY CORP. HARVEY L. WAGNER View
88 CAMPBELL SOUP COMPANY MICHAEL KELLY View
89 DCT INDUSTRIAL TRUST INC. STUART BROWN View
90 PGE CORPORATION STEPHEN J. CAIRNS View
91 JOHNSON JOHNSON STEPHEN J. COSGROVE View
92 UNITED TECHNOLOGIES CORPORATION MARGARET M. SMYTH View
93 FORD MOTOR COMPANY SUSAN CALLAHAN View
94 DELOITTE TOUCHE LLP View
95 BNSF RAILWAY COMPANY JULIE A. PIGGOTT View
96 AMERICAN GAS ASSOCIATION ROY R. CENTRELLA View
97 AGRIBANK, FCB JACK MULLEN View
98 REGIONS FINANCIAL CORPORATION BRAD KIMBROUGH View
99 CITIGROUP, INC. ROBERT TRAFICANTI View
100 TOYOTA MOTOR CREDIT CORPORATION THOMAS A. KIEL View
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