Notice of Solicitation of Public Comment on Consideration of Incorporating IFRS Into the Financial Reporting System for U.S. Issuers

Filter comments

Date Received
Date Letter Type Commenter Name
Public Comment Arnold C. Hanish, Vice President, Finance and Chief Accounting Officer, Eli Lilly and Company
Public Comment June M. Johnson and Joseph C. Meek, Association for Financial Professionals, Bethesda, Maryland
Public Comment Sam Pilch, Controller & Group Vice President, The Allstate Corporation
Public Comment Allan Cohen, Chair, Financial Reporting Committee, Institute of Management Accountants
Public Comment Bryan P. Wright, Vice President, Chief Accounting Officer, and Controller, Constellation Energy and Anne A. Hahn, Vice President, Controller, Baltimore Gas & Electric Co.
Public Comment Carolyn D. Beaver, Corporate Vice President, Controller Chief Accounting Officer, Beckman Coulter
Public Comment Douglas Miller, Vice President and Chief Aceounting Officer, Lincoln Financial Group
Public Comment Graeme Bottger, Vice President and Controller, Alcoa
Public Comment Gregory M. Smith, Director - Operations, Compliance & Fund Accounting, ICI
Public Comment Gregory Misiorek, BIS LLC
Public Comment James J. Malerba, Executive Vice President Corporate Controller, State Street
Public Comment John Park, BNY Mellon
Public Comment Kenneth Heintz, Corp. Vice President, Controller & Chief Accounting Officer, Northrop Grumman
Public Comment KPMG
Public Comment Loretta Cangialosi, Chairman, Committee on Corporate Reporting, Financial Executives International
Public Comment Michael Monahan, Director, Accounting Policy, American Council of Life Insurers
Public Comment Reed N. Brimhall, Vice President, Controller Chief Accounting Officer, URS Corporation, San Francisco, California
Public Comment Richard Sylvester, Vice President, Aerospace Industries Association
Public Comment Susan M. Callahan, Manager, Global Accounting & Special Studies, Ford
Public Comment Tom Quaadman, Vice President, U.S. Chamber of Commerce
Public Comment Cindy Fornelli, Executive Director, Center for Audit Quality
Public Comment Harvey L. Wagner, Vice President, Controller and Chief Accounting Officer, FirstEnergy Corp.
Public Comment John Boulton, ACA, Technical Manager, Financial Reporting Faculty, ICAEW
Public Comment James Campbell, Vice President, Corporate Controller, Intel Corporation
Public Comment Robert R. Harris, CPA, Chairman of the Board, and Barry C. Melancon, CPA, President and CEO, American Institute of Certified Public Accountants
Public Comment Matthew J. Foehr, Vice President and Comptroller, Chevron Corporation
Meeting with SEC Officials Memorandum from the Office of the Chairman regarding an October 1, 2010, meeting with representatives of the Financial Services Roundtable
Meeting with SEC Officials Memorandum from the Office of the Chairman regarding an October 6, 2010, meeting with representatives of the Financial Services Forum
Public Comment Conrad W. Hewitt, Immediate Past Chief Accountant, U.S. Securities and Exchange Commission
Public Comment Frederick D. Lipman, Blank Rome LLP, Philadelphia, Pennsylvania

Last Reviewed or Updated: Dec. 18, 2025

File Number
4-608
How to submit comments