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Comments on Concept Release:
International Accounting Standards

[Release Nos. 33-7801, 34-42430; International Series Release No. 1215; File No. S7-04-00]

  • Comments of James Wahlen, Chai, Financial Accounting Standards Committee of the American Accounting Association, July 6, 2000 (File name: wahlen1.htm)

  • Comments of David G. Strongin, ISCA Secretariat, International Councils of Securities Associations, June 19, 2000 (File name: strongi1.htm)

  • Comments of Philip D. Ameen, Chair, Committee on Corporate Reporting, Financial Executives Institute, June 16, 2000. (File name: ameen1.htm)

  • Comments of Nikolaus Bömcke, Federation Bancaire de L'Union Europeenne, Brussels, June 14, 2000. (File name: bomcke1.htm)

  • Comments of Dr. Raymund Breu, Chief Financial Officer, Novartis AG, Switzerland, June 8, 2000 (File name: breu1.htm)

  • Comments of Stephen Zeff, Professor, Rice University, June 5, 2000. (File name: zeff1.htm)

  • Comments of Trevor W. Nysetvold, CFA, Chair, Global Financial Reporting Advocacy Committee, Association for Investment Management and Research, June 5, 2000. (File name: nysetvo1.htm)

  • Comments of Edmund Jenkins, Chairman, Financial Accounting Standards Board, June 5, 2000 (File names: jenkins1.htm; jenkins2.htm)

  • Comments of David Cairns, International Financial Reporting, Henley-on-Thames, United Kingdom, June 3, 2000. (File name: cairns1.htm)

  • Comments of Barry Melancon, President, American Institutes of Certified Public Accountants(AICPA), June 1, 2000. (File name: melanco1.htm)

  • Comments of Delta International Holdings S.A., May 31, 2000. (File name: deltain1.htm)

  • Comments of Christelle Martin, Senior Vice President, Accounting, Suez Lyonnaise DesEaux, May 31, 2000. (File name: martin1.htm)

  • Comments of D. C. Potter, Chairman, IAFEI Committee for International Accounting Standards, International Association of Financial Executives Institutes, May 26, 2000. (File name: potter1.htm)

  • Comments of Trevor S. Harris, Professor of International Business, Columbia Business School, May 25, 2000. (File name: harris1.htm)

  • Comments of Stig Enevoldsen, et al., International Accounting Standards Committee, London, England, May 25, 2000. (File name: enevold1.htm)

  • Comments of Tom Ravlic, May 24, 2000. (File name: ravlic1.txt)

  • Comments of Patrick Rochet, Jacques Creyssel and Jean-François Phelizon representing AFEP, MEDEF and A.P.E.F.H.C.I., May 23, 2000 (File name: rochet1.htm)

  • Comments of John F. Mogg, General Director, European Commission, Brussels, May 23, 2000 (File name: mogg1.htm)

  • Comments of Fabrice Demarigny, Secretary General, Forum of European Securities Commissions, May 23, 2000 (File name: demarig1.htm)

  • Comments of Professor Richard H. Macve, FCA, Professor of Accounting and Departmental Tutor, Department of Accounting and Finance (Y211), London School of Economics, Houghton Street, London, England, May 23, 2000 (File name: macve1.htm)

  • Comments of J. Schraven, President, VNO-NCW, May 23, 2000. (File name: schrave1.htm)

  • Comments of W. Arnold and H. H. Rixen, Bundesverband deutscher Banken, May 23, 2000. (File name: arnold1.htm)

  • Comments of PricewaterhouseCoopers, May 23, 2000. (File name: pricewa1.htm)

  • Comments of Frank Fernandez, Senior Vice President, Chief Economist and Director of Research, Securities Industry Association, May 23, 2000. (File name: fernand1.htm)

  • Comments of Paul Chisnall, May 23, 2000. (File name: chisnal1.htm)

  • Comments of Eni SpA - Silvana Piccoli, May 23, 2000. (File name: piccoli1.htm)

  • Comments of Keith Reilly, The Institute of Chartered Accountants in Australia, May 22, 2000. (File name: reilly1.txt)

  • Comments of Deloitte Touche Tohmatsu and Member Firms, May 22, 2000. (File name: deloitt1.htm)

  • Comments of Lesley A. Hanley, Assistant Director, Accounting and Auditing, Institute of Chartered Accountants of Scotland, May 22, 2000. (File name: hanley1.htm)

  • Comments of Clive Edrupt, Company and Commercial Law Group, Confederation of British Industry, May 19, 2000. (File name: edrupt1.htm)

  • Comments of Ethan E. Kra, FSA, PhD, Chief Actuary, William H. Mercer, May 19, 2000 (File name: kra1.htm)

  • Comments of Robert E. Langford, Head of Financial Reporting, Institute of Chartered Accountants in England and Wales, May 19, 2000. (File name: langfor1.htm)

  • Comments of Dr. Klaus-Peter Naumann, Deputy Executive Director, Institute of Public Auditors in Germany, May 17, 2000. (File name: naumann1.htm)

  • Comments of Jules Muis, Vice President and Controller, International Bank for Reconstruction and Development, International Development Association, May 16, 2000 (File name: muis1.htm)

  • Comments of Sir Sydney Lipworth, Chairman, Financial Reporting Council, London, May 17, 2000. (File name: lipwort1.htm)

  • Comments of Arthur Andersen, May 16, 2000. (File name: anderse1.htm)

  • Comments of Randy Haluza-DeLay, School of Outdoor Recreation, Parks and Tourism, Lakehead University, Thunder Bay, Ontario, Canada, May 15, 2000. (File name: delay1.txt)

  • Comments of Mark Shying, Department of Accounting and Finance, Victoria University, Melbourne, Australia, May 13, 2000. (File name: shying1.htm)

  • Comments of Donald A. Schwartz, JD, CPA, Associate Professor of Accounting, National University, La Jolla, Calif., May 12, 2000. (File name: schwart1.htm)

  • Comments of James M. Sylph, International Federation of Accountants Secretariat, New York, NY., May 10, 2000. (File name: sylph1.txt)

  • Comments of James McRitchie, Editor, Corporate Governance, May 3, 2000. (File name: mcritch1.txt)

  • Comments of Bruce J.H. Denison, National President, The Group of 100, Australia, May 2, 2000. (File name: denison1.htm)

  • Comments of Kenneth Blair, May 1, 2000. (File name: blair1.htm)

  • Comments of David Goldstein, April 20, 2000. (File name: goldste1.txt)

  • Comments of Robert Jones, CFO, Simplex Capital Limited, Hong Kong, March 15, 2000. (File name: jones1.htm)

  • Comments of Uri Jahran, February 23, 2000. (File name: jahran1.txt)

  • Comments of Robert Mladek, February 22, 2000. (File name: mladek1.txt)

Modified: 09/28/2005