Online Comment Letters

Project: 2012-230 A Framework for Evaluating Financial Accounting and Reporting Guidance for Private Companies

Reference Number: 2012-230

Private Company Decision-Making Framework—A Framework for Evaluating Financial Accounting and Reporting Guidance for Private Companies

Letter Affiliation Submitted By:
1 PARENTEBEARD LLC PHILIP J. SANTARELLI View
2 HANSEN BARNETT & MAXWELL P.C. DOUGLAS D. HAWKES View
3 LARSON KELLETT & ASSOCIATES P.C. BRADLEY D. KELLETT View
4 DAVENPORT MARVIN JOYCE & CO LLP ARTHUR M. WINSTEAD JR. View
5 BANK OF EASTERN OREGON MARK LEMMON View
6 CHRIS BARNARD View
7 EDWIN J. KLIEGMAN View
8 EDWARD W. TROTT View
9 TERESA P. GORDON View
10 BALL STATE UNIVERSITY ACC 675 SEMINAR IN FINANCIAL ACCOUNTING TEAM 1 View
11 VIRGINIA CREDIT UNION BEVERLEY F. RUTHERFORD View
12 RC HOLSINGER ASSOCIATES P.C. View
13 CFMA STUART BINSTOCK View
14 CALCPA/AP&ASC HOWARD SIBELMAN View
15 WASHINGTON SOCIETY OF CPAS/AARS JENNIFER GETTMANN View
16 PRICEWATERHOUSECOOPERS LLP View
17 PCFRC JUDITH H. O'DELL View
18 BDO USA LLP View
19 VIRGINIA SOCIETY OF CPAS MIKE WAGNER View
20 PICPA/A&APC RICHARD E. WORTMANN View
21 CTCPA/A&RSC BRUCE BLASNIK View
22 SMITH & GESTELAND LLP KEITH BAUMGARTNER View
23 ILLINOIS CPA SOCIETY/APC JEFFERY P. WATSON View
24 ICBA JAMES KENDRICK View
25 MCGLADREY LLP View
26 KERNUTT STOKES LLP SCOTT R. WRIGHT View
27 PRATHER KALMAN P.C. DANIELLE SUPKIS CHEEK View
28 RISK MANAGEMENT ASSOCIATION WILLIAM F. GITHENS View
29 SENSIBA SAN FILIPPO LLP View
30 UHY LLP PAUL ROHAN View
31 NCACPA/A&AC View
32 DELOITTE & TOUCHE LLP View
33 MOSS ADAMS LLP View
34 OHIO CREDIT UNION LEAGUE JOHN F. KOZLOWSKI View
35 MAYER HOFFMAN MCCANN P.C. View
36 BERRYDUNN View
37 ERNST & YOUNG LLP View
38 KOCH INDUSTRIES INC. RICHARD K. DINKEL View
39 MISSOURI SOCIETY OF CPAS/TIG JOSH AYERS View
40 MISSOURI CREDIT UNION ASSOCIATION MICHAEL V. BEALL View
41 TOYOTA MOTOR CREDIT CORPORATION JEFFREY LANKEY View
42 U.S. CHAMBER OF COMMERCE/CCMC TOM QUAADMAN View
43 CUNA LUKE MARTONE View
44 CROWE HORWATH LLP View
45 NVCA MARK G. HEESEN View
46 ALASKA USA FEDERAL CREDIT UNION NORMAN P. WEST View
47 CALIFORNIA EARTHQUAKE AUTHORITY KYLE NEBEKER View
48 HOFSTRA UNIVERSITY RICHARD C. JONES View
49 IACVA JAMES P. CATTY View
50 NJSCPA/A&ASIG RENEE RAMPULLA View
51 NYSSCPA GAIL M. KINSELLA View
52 IMA/SBFRC JOHN K. EXLINE View
53 OHIO SOCIETY OF CPAS/A&AC DANIEL P. STEWARD View
54 KPMG LLP View
55 WILLIAM H. BUNCH CPA PA BILL BUNCH View
56 AICPA/PCPS/TIC KAREN KERBER View
57 ARTHUR F. BELL JR. ASSOCIATES L.L.C. CAROLINE JIANG View