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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]



Nov. 3, 2008 David Norr Inc., Scarsdale, New York
Oct. 6, 2008 David Norr Inc., Scarsdale, New York
Jul. 28, 2008 Shyam Sunder, Yale School of Management
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

Modified: 01/27/2009