Comments on Proposed Rule:
First-Time Application of International Financial Reporting Standards; Correction

[Release Nos. 33-8397A; 34-49403A; International Series Release No. 1274A; File No. S7-15-04]

• Cees Maas, Chief Financial Officer, ING Group, May 27, 2004 (File name: s71504-31.pdf)
   
• Comments of Philippe Danjou, Chairman of SISE and John Tiner, Chairman of CESR-Fin, May 19, 2004 (File name: sisecers051904.pdf)
   
• Comments of Annette Schumacher, April 26, 2004 (File name: s71504-6.pdf)
   
• Comments of Alexandre Tessier, Director General, Association Française des Entreprises Privées, April 19, 2004 (File name: s71504-5.pdf)
   
• Comments of Robert J. Kueppers, Chair, Center for Public Company Audit Firms; and Jay P. Hartig, Chair, SEC Regulations Committee, American Institute of Certified Public Accountants, April 19, 2004 (File name: aicpa041904.pdf)
   
• Comments of Clive Edrupt, CBI Company Affairs, Confederation of British Industry, April 19, 2004 (File name: cbi041904.pdf)
   
• Comments of Jonathan Symonds, Chief Financial Officer, AstraZeneca PLC, April 19, 2004 (File name: astrazeneca041904.pdf)
   
• Comments of Bill Hicks, US GAAP sub-committee, 100 Group Technical Committee, April 19, 2004 (File name: 100grouptech041904.pdf)
   
• Comments of Deloitte & Touche LLP, April 19, 2004 (File name: deloittetouche041904.pdf)
   
• Comments of KPMG International, April 19, 2004 (File name: kpmg041904.pdf)
   
• Comments of Ernst & Young LLP, April 19, 2004 (File name: ernstyoung041904.pdf)
   
• Comments of PricewaterhouseCoopers LLP, April 19, 2004 (File name: pricewaterhouse041904.pdf)
   
• Comments of Jürgen Johnen, Senior Executive Vice President Corporate Control, Deutsche Telekom AG, received April 19, 2004 (File name: deutschetelekom041904.pdf)
   
• Comments of Corporate Controlling, Aventis, April 19, 2004 (File name: adventis041904.pdf)
   
• Comments of Jane Adams, CPA, Chair, Financial Accounting Policy Committee; Patricia McConnell, CPA, Chair, Global Financial Reporting Advocacy Committee; Patricia Doran Walters, CFA, Senior Vice President, Professional Standards & Advocacy, Association for Investment Management and Research, April 19, 2004 (File name: aimr041904.pdf)
   
• Comments of Claude Benmussa, Deputy Chief Financial Officer, France Telecom, April 19, 2004 (File name: francetelecom041904.pdf)
   
• Comments of Stephen Hester, Chief Operating Officer, Abbey National plc, April 19, 2004 (File name: abbynational041904.pdf)
   
• Comments of Gerhard Zeilmaker, Executive Vice-President, Head of Financial Accounting, ABN AMRO Holding N.V., April 19, 2004 (File name: abnamro041904.pdf)
   
• Comments of Kayte Herrity, Head of Group Financial Reporting, BSkyB Group plc, April 19, 2004 (File name: bskybgroup041904.htm)
   
• Comments of D.R. Logan, Director, Group Technical Accounting, Royal & Sun Alliance Insurance Group plc, April 19, 2004 (File name: royalsun041904.pdf)
   
• Comments of Rajan Kapoor, Group Chief Accountant, Royal Bank of Scotland plc, April 19, 2004 (File name: rbscotland041904.pdf)
   
• Comments of Herbert Kauffmann, Senior Vice President, Corporate Controlling & Accounting and Robert Köthner, Vice President, Chief Accounting Officer, DaimlerChrysler AG; Michael C. Wilhelm, Senior Vice President, Accounting and Dr. Bernd Haeger, Vice President, Accounting Compliance, E.ON AG; Dr. Klaus Patzak, Vice President and Corporate Controller and Dr. Georg Klein, Head of Financial Disclosure, Siemens Aktiengesellschaft, April 19, 2004 (File name: daimlersiemenseon041904.pdf)
   
• Comments of Ian Harrison, Director, London Investment Banking Association, April 19, 2004 (File name: liba041904.pdf)
   
• Comments of Mr. P.F. Blackburn, Corporate Financial Controller, GlaxoSmithKline plc, April 19, 2004 (File name: glaxosmithkline041904.pdf)
   
• Comments of John V Stanhope, Chief Financial Officer & Group Managing Director, Finance & Administration, Telstra Corporation Limited, April 19, 2004 (File name: telstra041904.pdf)
   
• Comments of David Holden, General Manager, Group Finance, National Australia Bank Limited, April 19, 2004 (File name: nabl041904.pdf)
   
• Comments of David Martin, Senior Manager, Group Financial Reporting, Prudential PLC, April 16, 2004 (File name: s71504-4.pdf)
   
• Comments of Mark Holloway, Commercial Finance Director, Allied Domecq PLC, April 16, 2004 (File name: allieddomecq041604.pdf)
   
• Comments of Mark Merson, Group Financial Controller and Group Finance, of Barclays Public Policy April 16, 2004 (File name: mmerson041604.pdf)
   
• Comments of Nigel Chadwick, Vice President Group Accounting / Controller, BHP Billiton Limited, April 15, 2004 (File name: nchadwick041504.pdf)
   
• Comments of Keith R Cochrane, Director, Group Financial Reporting, Scottish Power plc, Glasgow, United Kingdom, April 15, 2004, (File name: krcochrane6418.htm)
   
• Comments of Dr. N.V. Sleigh-Johnson, Head of Financial Reporting, of the Institute of Chartered Accountants in England & Wales, April 14, 2004 (File name: nsleighjohnson041404.pdf)
   
• Comments of Douglas Flint, Group Finance Director, of HSBC Holdings plc, April 2, 2004 (File name: dflint040204.htm)
   
• Comments of M. R. Merton, Financial Controller, Rio Tinto plc, April 1, 2004 (File name: s71504-2.pdf)
   

http://www.sec.gov/rules/proposed/s71504.shtml