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Comments on Work Plan for Global Accounting Standards

[File No. 4-600]


Submitted Comments

(Click here for meetings with SEC officials)
Oct. 31, 2012 Grant Thornton LLP
Oct. 22, 2012 IFRS Foundation Report
Sep. 18, 2012 Tom Quaadman, Vice President, Center for Capital Markets Competitiveness, U.S. Chamber of Commerce
Sep. 4, 2012 Peter Harris, CPA, CFA, Professor and Chair of Accounting and Finance, NYIT, New York, New York
Jul. 16, 2012 William Chambers, CPA
Nov. 15, 2011 John J. Brennan, Chairman, Financial Accounting Foundation, Norwalk, Connecticut
Oct. 5, 2011 Chris Barnard, Germany
Sep. 16, 2011 Theresa Whitmarsh, Executive Director, and Gary Bruebaker, Chief Investment Officer, Washington State Investment Board
Aug. 30, 2011 Kurt N. Schacht, JD, CFA, Managing Director, Standards & Financial Markets Integrity Division, and Gerald I. White, CFA, Chair, Corporate Disclosure Policy Council, CFA Institute, New York, New York
Aug. 29, 2011 Paul G. Haaga, Jr., Chairman of the Board, Capital Research and Management Company
Aug. 25, 2011 BerryDunn
Aug. 25, 2011 David M. Penney, International President, Tax Executives Institute, Inc.
Aug. 19, 2011 Arnold C. Hanish, Vice President, Finance and Chief Accounting Officer, Eli Lilly and Company, Indianapolis, Indiana
Aug. 17, 2011 Nick S. Cyprus, Vice President, Controller, and Chief Accounting Officer, General Motors Company
Aug. 17, 2011 Paul V. Stahlin, CPA, Chairman of the Board, and Barry Melancon, CPA, President and CEO, American Institute of Certified Public Accountants, New York, New York
Aug. 12, 2011 Paul B.W. Miller, Ph.D., Professor of Accounting, Univ. of Colorado, Colorado Springs, Colorado Springs, Colorado
Aug. 12, 2011 Jade C. West, Senior Vice President-Government Relations, National Association of Wholesaler-Distributors, The LIFO Coalition Executive Secretariat
Aug. 9, 2011 Jamie S. Miller, Controller, General Electric
Aug. 9, 2011 Ted Timmermans, Controller & Chief Accounting Officer, The Williams Companies, Inc.
Aug. 8, 2011 Deloitte + Touche LLP
Aug. 8, 2011 Kyle B. Isakower, Vice President, Regulatory and Economic Policy, American Petroleum Institute, Washington, District of Columbia
Aug. 3, 2011 Anne Simpson, Senior Portfolio Manager, California Public Employees Retirement System (CalPERS), Sacramento, California
Aug. 3, 2011 Richard J. Noechel, The Goodyear Tire Rubber Company, Akron, Ohio
Aug. 3, 2011 G. Glenn Menuz, Vice-President and Controller, TransCanada Corporation, Calgary, Canada
Aug. 2, 2011 Loretta V. Cangialosi, Chair, Committee on Corporate Reporting, Financial Executives International, Morristown, New Jersey
Aug. 2, 2011 Allan Cohen, Chair, Financial Reporting Committee, Institute of Management Accountants, New York, New York
Aug. 2, 2011 Barbet-Massin Michel, Head of Financial Reporting Technical support, Mazars, Paris, France
Aug. 1, 2011 Donna J. Fisher, Senior Vice President, Tax, Accounting and Financial Management, American Bankers Association, Washington, District of Columbia
Aug. 1, 2011 Matthew J. Foehr, Vice President and Comptroller, Chevron Corporation, San Ramon, California
Aug. 1, 2011 Neri Bukspan, CPA, Standard & Poor's Rating Services, New York City, New York
Aug. 1, 2011 PricewaterhouseCoopers LLP, Florham Park, New Jersey
Aug. 1, 2011 Samuel H. Pilch, Senior Group Vice President & Controller, The Allstate Insurance Company
Jul. 31, 2011 Rudolf Bless, Deputy Chief Financial Officer and Chief Accounting Officer, and Todd Runyan, Head of Accounting Policy, Credit Suisse
Jul. 31, 2011 Denise Silva Ferreira Juvenal, Rio de Janeiro, Brazil
Jul. 31, 2011 Marie T. Gallagher, Senior Vice President and Controller, PepsiCo, Inc.
Jul. 31, 2011 Jeffrey M. Stone, Vice President, Controller, Progress Energy, Raleigh, North Carolina
Jul. 31, 2011 Jeffery P. Watson, CPA Chair, Accounting Principles Committee, Accounting Principles Committee of the Illinois CPA Society and Scott G. Lehman, CPA Vice-chair, Accounting Principles Committee, Accounting Principles Committee of the Illinois CPA Society
Jul. 31, 2011 Bob Laux, Senior Director, Financial Accounting and Reporting, Microsoft Corporation
Jul. 31, 2011 Jeff Mahoney, General Counsel, Council of Institutional Investors
Jul. 31, 2011 Philip B. Pacino, CPA, Chairman Accounting Principles and Auditing Procedures Committee Massachusetts Society of Certified Public Accountants
Jul. 31, 2011 Iain J. Mackay, Group Finance Director, HSBC Holdings Plc
Jul. 31, 2011 James M. Olsen, Vice President, Accounting and Investment Policy, Property Casualty Insurers Association of America
Jul. 31, 2011 Michael J. McGuire, Chief Financial Officer, Endurance Specialty Holdings Ltd.
Jul. 31, 2011 Chris N. Froggatt, Vice President, Controller and Chief Accounting Officer, NextEra Energy, Inc.
Jul. 31, 2011 Michael T. Daggett, CPA, NASBA Chair and David A. Costello, CPA, NASBA President & CEO, National Association of State Boards of Accountancy
Jul. 30, 2011 Neil Milner, President and CEO, Conference of State Bank Supervisors
Jul. 30, 2011 Bill G. Debuque, CPA, CFE, Glenolden, Pennsylvania
Jul. 29, 2011 Cynthia Mustafa, Deutsche Bank AG, London, United Kingdom
Jul. 29, 2011 Loretta V. Cangialosi, Senior Vice President and Controller, Pfizer Inc.
Jul. 29, 2011 Joseph Longino, Principal, Sandler O'Neill + Partners, L.P.
Jul. 29, 2011 Richard Tarapchak, VP & Corporate Controller, Navistar, Inc.
Jul. 29, 2011 Marion G. Wrobel, Vice-President, Policy and Operations, Canadian Bankers Association
Jul. 29, 2011 Jose Simon, Vice President and Controller, Piedmont Natural Gas and Chairman of the American Gas Association Accounting Advisory Council
Jul. 29, 2011 June P. Howard, CAO, Aflac, Inc.
Jul. 29, 2011 Crowe Horwath LLP
Jul. 29, 2011 Alexander J Hume, SVP, Corporate Controller, Zions Bancorporation
Jul. 29, 2011 Patrick T. Mulva, Vice President and Controller, Exxon Mobil Corporation
Jul. 29, 2011 Lawrence Boysen, Senior Vice President and Corporate Controller, CNA Financial COfporation
Jul. 29, 2011 David Schraa, Regulatory Counsel, Institute of International Finance
Jul. 29, 2011 Shawn M. Barker, Vice President and Controller, Ball Corporation
Jul. 29, 2011 KPMG LLP
Jul. 29, 2011 Kenneth N. Heintz, Corporate Vice President Controller and Chief Accounting Officer, Northrop Grumman
Jul. 29, 2011 Donald F. Robertson, Jr., Vice President and Chief Accounting Officer, SanDisk Corporation
Jul. 29, 2011 McGladrey & Pullen, LLP
Jul. 29, 2011 Brian Grassby, Senior Vice-President Finance and Comptroller, Canadian Pacific
Jul. 29, 2011 Nicholas J. Satriano, Chief Accountant, Federal Housing Finance Agency
Jul. 29, 2011 Grant Thornton LLP
Jul. 29, 2011 Howard Sibelman, Chair, Accounting Principles and Auditing Standards Committee, California Society of Certified Public Accountants
Jul. 29, 2011 John Gallagher, Managing Director, Group Accounting Policy, UBS AG and Douglas Pittera, Executive Director, Group Accounting Policy, UBS AG
Jul. 29, 2011 David Wagner, Senior Vice President, Financial and Tax Affairs, Clearing House Association L.L.C.
Jul. 29, 2011 John McEnerney, Chief of Regulatory Accounting, New York State Banking Department
Jul. 29, 2011 Robert Traficanti, Deputy Controller and Head of Accounting Policy, Citigroup Inc.
Jul. 29, 2011 Bryan P. Wright, Vice President, Chief Accounting Officer, and Controller, Constellation Energy
Jul. 29, 2011 Kathleen Skero, Finance Director, The Blackstone Group
Jul. 29, 2011 J.H. Cohn LLP
Jul. 29, 2011 Prat Bhatt, Vice President, Principal Accounting Officer and Corporate Controller, Cisco Systems, Inc.
Jul. 29, 2011 Tom Lewis, Senior Vice President and Chief Accounting Officer, Federal Home Loan Bank of Dallas on behalf of the Federal Home Loan Banks as Chair ofthe Controllers' Committee
Jul. 29, 2011 Glenn P. Barba, Vice President, Controller and Chief Accounting Officer, CMS Energy Corporation and Consumers Energy Company
Jul. 29, 2011 Serge Pharand, FCA, Vice-President and Corporate Comptroller, Canadian National Railway Company, Montreal, Canada
Jul. 29, 2011 David K. Stewart, Senior Vice President & Controller, Ameriprise Financial, Inc.
Jul. 29, 2011 June M. Johnson, CPA, CTP, Chair, Financial Accounting and Investor Relations Task Force, AFP Government Relations Committee; and Joseph C. Meek, CTP, Chair, AFP Government Relations Committee
Jul. 29, 2011 John L. Merino, Corporate Vice President and Principal Accounting Officer; and Herbert C. Nappier, Staff Vice President and Corporate Controller, FedEx Corporation
Jul. 29, 2011 David Wagner, Senior Vice President, Financial and Tax Affairs, The Clearing House, New York, New York
Jul. 29, 2011 John P. Rielly, Senior Vice President and Chief Financial Officer, Hess Corporation
Jul. 29, 2011 Jeffrey C. Campbell, Executive Vice President and Chief Financial Officer and Nigel A. Rees, Vice President and Controller, McKesson Corporation, San Francisco, California
Jul. 29, 2011 Richard T. Martin, Head of Financial Reporting, Association of Chartered Certified Accountants, London, United Kingdom
Jul. 29, 2011 James T. Crines, EVP, Finance and CFO and Derek Davis, VP, Finance and Corporate Controller and Chief Accounting Officer, Zimmer Holdings, Inc.
Jul. 29, 2011 Clyde H. Allison, Jr., Vice President and Controller, Norfolk Southern Corporation, Norfolk, Virginia
Jul. 29, 2011 Peggy Capomaggi, Global Assistant Controller, Morgan Stanley, New York, New York
Jul. 29, 2011 John A Park, Corporate Controller, The Bank of New York Mellon Corporation, New York, New York
July 29, 2011 James P. Gross, Vice President Public Policy Mortgage Bankers Association
Jul. 29, 2011 John P. Stott, Vice President and Controller, Archer Daniels Midland Company
Jul. 29, 2011 Douglas D. Shuma, Chief Accounting Officer Senior Vice President and Corporate Controller, Telephone and Data Systems, Inc.
Jul. 29, 2011 Vincent Sorgi, Vice President & Controller, PPL Corporation
Jul. 29, 2011 Gregg L. Nelson, Vice President, Accounting Policy & Financial Reporting, IBM Corporation
Jul. 29, 2011 Joseph Longino, Ph.D., Principal, Sandler O'Neill Partners, L.P., New York, New York
Jul. 29, 2011 James T. Murrin, Senior Vice President, Controller and Principal Accounting Officer, Hewlett-Packard Company, Palo Alto, California
Jul. 28, 2011 Tom Quaadman, Vice President, Center for Capital Markets Competitiveness, US Chamber of Commerce, Washington, DC
Jul. 28, 2011 Richard J. Schlueter, Vice President & Chief Accounting Officer, Emerson Electric Company, St. Louis, Missouri
Jul. 28, 2011 Reed N. Brimhall, CPA, Vice President, Controller, and Chief Accounting Officer, URS Corporation, San Francisco, California
Jul. 28, 2011 Conrad W. Hewitt, Immediate Past Chief Accountant, Securities and Exchange Commission
Jul. 28, 2011 Richard E. Wortmann, CPA, Chair, PICPA Accounting and Auditing Procedures Committee
Jul. 28, 2011 Jeffrey P. Totusek, Vice President & Controller, Union Pacific Corporation
Jul. 28, 2011 Bryan K. Craig, Chief Accountant and Director, Division of Audits, Office of Enforcement
Jul. 28, 2011 Ernst & Young LLP
Jul. 28, 2011 American Council of Life Insurers; Council of Federal Home Loan Banks; CRE Finance Council; Group of North American Insurance Enterprises; Mortgage Bankers Association; National Association of Real Estate Investment Trusts; Property Casualty Insurers Association of America; The Financial Services Roundtable; The Real Estate Roundtable; and U.S. Chamber of Commerce
Jul. 28, 2011 Cynthia M. Fornelli, Executive Director, Center for Audit Quality
Jul. 28, 2011 Charles L. Jacobson, Assistant Controller and Chief Accountant, Praxair. Inc.
Jul. 28, 2011 Harvey L. Wagner, Vice President, Controller and Chief Accounting Officer, International Financial Reporting Standards
Jul. 28, 2011 Matthew L. Schroeder, Chair, Securities Industry and Financial Markets Association Dealer Accounting Committee
Jul. 28, 2011 The New York State Society of Certified Public Accountants
Jul. 28, 2011 Carolyn T. Sizemore, Vice President and Controller, CSX Corporation
Jul. 28, 2011 Steven K. Young, Senior Vice President and Controller, Duke Energy Corporation
Jul. 27, 2011 Kevin M. Ozan, Corporate Senior Vice President - Controller, McDonald's Corporation, Oak Brook, Illinois
Jul. 27, 2011 Richard F. McMahon, Jr., Vice President, Edison Electric Institute , Washington, District of Columbia
Jul. 27, 2011 Paul E. Huck, Sr. Vice President and Chief Financial Officer, Air Products and Chemicals, Inc.
Jul. 27, 2011 Michael J. Wood, Vice President, Controller and Chief Accounting Officer, Raytheon Company
Jul. 26, 2011 Jeffrey Marsh, Vice President & CFO, Association of American Railroads
Jul. 26, 2011 Richard K. Sylvester, Vice President, Acquisition Policy, Aerospace Industries Association
Jul. 26, 2011 Susan Callahan, Manager, Global Accounting Policy, Ford Motor Company
Jul. 26, 2011 Dr. Nigel Sleigh-Johnson, Head of Financial Reporting Faculty, ICAEW, London, United Kingdom
Jul. 26, 2011 Leslie Culbertson, Vice President, Director, Finance, Intel Corp., Portland, Oregon
Jul. 25, 2011 James Kendrick, Vice President, Accounting and Capital Policy, Independent Community Bankers of America, Washington, District of Columbia
July 25, 2011 Michael W. Morrell, Vice President, Finance, Verizon Communications Inc.
Jul. 25, 2011 Jamie C. Wohlert, CPA, Chair, Accounting & Auditing Advisory Committee, Virginia Society of CPAs, Glen Allen, Virginia
Jul. 22, 2011 Gregory M. Smith, Director, Operations/ Compliance & Fund Accounting, Investment Company Institute, Washington, District of Columbia
Jul. 22, 2011 Graeme Bottger, Alcoa Inc., Pittsburgh, Pennsylvania
Jul. 22, 2011 Tom Quaadman, Vice President, Center for Capital Markets Competitiveness, U.S. Chamber of Commerce
Jul. 22, 2011 Thomas W. Sweet, Vice President and Chief Accounting Officer; Christy Ebrom, Corporate Reporting Senior Manager; Nicholas Ploch, Financial Consultant; Dell Inc., Round Rock, Texas
Jul. 22, 2011 Robert Bosak, CPA, Chair, Accounting and Auditing Public Company Subcommittee, The Ohio Society of CPAs
Jul. 20, 2011 W. Ron Hinson, Senior Vice President, Corporate Comptroller, and Chief Accounting Officer, Southern Company, Atlanta, Georgia
Jul. 20, 2011 Robert L. Morris, KeyCorp, Executive Vice President & Chief Accounting Officer, Cleveland, Ohio
Jul. 12, 2011 Michael R. McMurtry, CPA, East Meadow, New York
Jul. 8, 2011 John P. Stott, Vice President & Controller, Archer-Daniels-Midland Company; John A. Park, Corporate Controller, Bank of New York Mellon Corporation; Bonnie S. Catlin, Chief Technical Accounting Officer, Chrysler Group LLC; Alan R. Andrews, Vice President and Corporate Controller, Kellogg Company; Susan Callahan, Global Accounting Policy Manager, Ford Motor Company; Jane Carnarvon, VP Accounting, Ford Motor Credit Company LLC; Chris Kenny, VP Controller, United Continental Holdings, Inc.
Jul. 7, 2011 Gaylen Hansen, EKS&H, Partner; National Association of State Boards of Accountancy, Director at Large
Jul. 7, 2011 Ron Zilkowski, Chief Financial Officer, Cuisine Solutions
Jul. 7, 2011 Kevin Spataro, Senior Vice President, The Allstate Corporation
Jul. 7, 2011 Mary Morris, Investment Officer, California Public Employees’ Retirement System
Jul. 5, 2011 Jeff Mahoney, General Counsel, Council of Institutional Investors
Jul. 3, 2011 Joseph D. Ament, JD/CPA, Professor of Accounting & Taxation, Chicago, Illinois
Jul. 1, 2011 Mark G. Heesen, President, National Venture Capital Association
Jul. 1, 2011 Stephen A. Zeff, Professor of Accounting, Rice University, Houston, Texas
Jun. 30, 2011 Anthony H. Catanach, Jr. and J. Edward Ketz
Jun. 30, 2011 Dan J. Sullivan, CPA, Honolulu, Hawaii
Jun. 29, 2011 Daniel J. Sullivan, CPA, MBA, Hawaii
Jun. 29, 2011 Jack T. Ciesielski, CPA, CFA, R.G. Associates, Inc., Baltimore, Maryland
Jun. 24, 2011 Grace A. Mullings, CPA, Director, Policy Control and Reporting, Toyota Motor Credit Corporation, Torrance, California
Jun. 6, 2011 Rodney Sprenger, CPA, Houston, Texas
Jun. 1, 2011 Arne Peder Blix, President and Chief Executive Officer, Co-Founder, Norse Solutions, Lysaker, Norway
May 27, 2011 Samuel W. Reed, Financial Reporting Director, Michael Baker, Beaver, Pennsylvania
May 2, 2011 Dr. Josef Ackermann, Chairman of the Management Board and the Group Executive Committee, Deutsche Bank, and Charles Dallara, Managing Director, Institute of International Finance
May 2, 2011 Michael T. Daggett, CPA, Chairman, and David A. Costello, CPA, President & CEO, National Association of State Boards of Accountancy
Apr. 21, 2011 David J. Medved, CPA, CMA, CIA, CFE, CFM, Faculty, Accounting, Master's of Administration Program-Central Michigan University, Mt. Pleasant, Michigan
Apr. 21, 2011 David Albrecht
Mar. 17, 2011 Rosemary P. Laws
Sep. 10, 2010 Martin A. Kropelnicki, CFO, California Water Service Group, San Jose, California
Aug. 18, 2010 W. Anderson Bishop, CPA, CFO Hallador Energy Company, Denver, Colorado
Aug. 17, 2010 Jo Rice, CPA/CFP/PFS, AICPA/OSCPA/Tulsa Ch CPA/CFP, Pryor, Oklahoma

 

Meetings with SEC Officials

(
Click here for submitted comments from the public)
Apr. 5, 2011 Memorandum from the Office of Commissioner Aguilar regarding a March 31, 2011, meeting with representatives of CFA Institute
Oct. 8, 2010 Memorandum from the Office of the Chairman regarding an October 6, 2010, meeting with representatives of the Financial Services Forum
Oct. 8, 2010 Memorandum from the Office of the Chairman regarding an October 1, 2010, meeting with representatives of the Financial Services Roundtable

 

http://www.sec.gov/comments/4-600/4-600.shtml


Modified: 10/16/2014