Comments on Work Plan for Global Accounting Standards

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Date Received
Date Letter Type Commenter Name
Public Comment Grant Thornton LLP
Public Comment Gregg L. Nelson, Vice President, Accounting Policy & Financial Reporting, IBM Corporation
Public Comment Howard Sibelman, Chair, Accounting Principles and Auditing Standards Committee, California Society of Certified Public Accountants
Public Comment J.H. Cohn LLP
Public Comment James P. Gross, Vice President Public Policy Mortgage Bankers Association
Public Comment James T. Crines, EVP, Finance and CFO and Derek Davis, VP, Finance and Corporate Controller and Chief Accounting Officer, Zimmer Holdings, Inc.
Public Comment James T. Murrin, Senior Vice President, Controller and Principal Accounting Officer, Hewlett-Packard Company, Palo Alto, California
Public Comment Jeffrey C. Campbell, Executive Vice President and Chief Financial Officer and Nigel A. Rees, Vice President and Controller, McKesson Corporation, San Francisco, California
Public Comment John A Park, Corporate Controller, The Bank of New York Mellon Corporation, New York, New York
Public Comment John Gallagher, Managing Director, Group Accounting Policy, UBS AG and Douglas Pittera, Executive Director, Group Accounting Policy, UBS AG
Public Comment John L. Merino, Corporate Vice President and Principal Accounting Officer; and Herbert C. Nappier, Staff Vice President and Corporate Controller, FedEx Corporation
Public Comment John McEnerney, Chief of Regulatory Accounting, New York State Banking Department
Public Comment John P. Rielly, Senior Vice President and Chief Financial Officer, Hess Corporation
Public Comment John P. Stott, Vice President and Controller, Archer Daniels Midland Company
Public Comment Jose Simon, Vice President and Controller, Piedmont Natural Gas and Chairman of the American Gas Association Accounting Advisory Council
Public Comment Joseph Longino, Ph.D., Principal, Sandler O'Neill Partners, L.P., New York, New York
Public Comment Joseph Longino, Principal, Sandler O'Neill + Partners, L.P.
Public Comment 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
Public Comment June P. Howard, CAO, Aflac, Inc.
Public Comment Kathleen Skero, Finance Director, The Blackstone Group
Public Comment Kenneth N. Heintz, Corporate Vice President Controller and Chief Accounting Officer, Northrop Grumman
Public Comment KPMG LLP
Public Comment Lawrence Boysen, Senior Vice President and Corporate Controller, CNA Financial COfporation
Public Comment Loretta V. Cangialosi, Senior Vice President and Controller, Pfizer Inc.
Public Comment Marion G. Wrobel, Vice-President, Policy and Operations, Canadian Bankers Association
Public Comment McGladrey & Pullen, LLP
Public Comment Nicholas J. Satriano, Chief Accountant, Federal Housing Finance Agency
Public Comment Patrick T. Mulva, Vice President and Controller, Exxon Mobil Corporation
Public Comment Peggy Capomaggi, Global Assistant Controller, Morgan Stanley, New York, New York
Public Comment Prat Bhatt, Vice President, Principal Accounting Officer and Corporate Controller, Cisco Systems, Inc.

Last Reviewed or Updated: Dec. 18, 2025

File Number
4-600
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