Roadmap for the Potential Use of Financial Statements Prepared in Accordance with International Financial Reporting Standards by U.S. Issuers

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Date Received
Date Letter Type Commenter Name
Public Comment Leah Koontz, Corporate Controller, Southwest Airlines Co., Dallas, Texas
Public Comment Loretta V. Cangialosi, Senior Vice President and Controller, Pfizer Inc.
Public Comment Martha L. Frye, Senior Vice President and Chief Accounting Officer, Nationwide Insurance
Public Comment Mary Hartman Morris, Investment Officer, California Public Employees' Retirement System
Public Comment Matt Simmons, Vice President & Controller, PPL Corporation
Public Comment Matthew W. Geekie, Senior Vice President, Secretary and General Counsel, Graybar Electric Company, Inc.
Public Comment McGladrey & Pullen, LLP
Public Comment Michael French, Manulife Financial, Toronto, Canada
Public Comment Michael J. Wood, Raytheon Company, Waltham, Massachusetts
Public Comment Michael M. Monahan, Director of Accounting Policy, American Council of Life Insurers, Washington, District of Columbia
Public Comment Neri Bukspan, Managing Director, Chief Quality Officer, and Chief Accountant; Joyce Joseph-Bell, Senior Director, Financial Reporting; and Sherman Myers, Director, Financial Reporting; Standard & Poor's Ratings Services
Public Comment Nick Topazio, Business & Financial Reporting Specialist, Financial Reporting Development Group, CIMA, London and Charles Batchelor, Chairman of Financial Reporting Development Group, CIMA, London
Public Comment Nicolas Véron
Public Comment Nigel V. Sleigh-Johnson, ACA, Head of Finanacial Reporting Faculty, ICAEW, London, United Kingdom
Public Comment Norman D. Slonaker, Chair, Financial Reporting Committee, The Association of the Bar of the City of New York
Public Comment Paul J. Cienki, Chairman and Matthew M. Miller, Executive Director, Corporate Roundtable on International Financial Reporting, Washington, District of Columbia
Public Comment Philip Berman, DAS Consulting LLC
Public Comment Phillip L. Carson, Assistant General Counsel, American Insurance Association
Public Comment Phillip P. DePaul, Vice President, Chief Accounting Officer, eBAy Inc.
Public Comment PricewaterhouseCoopers LLP
Public Comment Ralph Odermatt, Managing Director, and John Gallagher, Managing Director, UBS AG
Public Comment Reznick Group, P.C.
Public Comment Richard Bird, Executive Vice President, Chief Financial Officer & Corporate Development, Enbridge Inc.
Public Comment Richard Martin, Head of financial reporting, Association of Chartered Certified Accountants
Public Comment Richard Murray, Chairman U.S. Chamber of Commerce, Center for Capital Markets Competitiveness, Washington, District of Columbia
Public Comment Richard O. Lund, Vice President, Controller & Principal Accounting Officer and William F. Koschak, Vice President, Financial Reporting, General Mills, Inc.
Public Comment Robert Traficanti, Vice President and Deputy Controller, Citigroup Inc.
Public Comment Roy Centrella, Chairman, American Gas Association Accounting Advisory Council, Washington, District of Columbia
Public Comment Sandra J. Peters, Vice President & Corporate Controller, MetLife, Inc.
Public Comment Sandra L. Kennedy, President, Retail Industry Leaders Association, Arlington, Virginia

Last Reviewed or Updated: Dec. 18, 2025

File Number
S7-27-08
Release Number
33-8982
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