Comments on Concept Release: International Accounting Standards

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Date Received
Date Letter Type Commenter Name
Public Comment James Wahlen, Chai, Financial Accounting Standards Committee of the American Accounting Association
Public Comment David G. Strongin, ISCA Secretariat, International Councils of Securities Associations
Public Comment Philip D. Ameen, Chair, Committee on Corporate Reporting, Financial Executives Institute
Public Comment Nikolaus Bömcke, Federation Bancaire de L'Union Europeenne, Brussels
Public Comment Dr. Raymund Breu, Chief Financial Officer, Novartis AG, Switzerland
Public Comment Edmund Jenkins, Chairman, Financial Accounting Standards Board
Additional Files:
Public Comment Stephen Zeff, Professor, Rice University
Public Comment Trevor W. Nysetvold, CFA, Chair, Global Financial Reporting Advocacy Committee, Association for Investment Management and Research
Public Comment David Cairns, International Financial Reporting, Henley-on-Thames, United Kingdom
Public Comment Barry Melancon, President, American Institutes of Certified Public Accountants(AICPA)
Public Comment Christelle Martin, Senior Vice President, Accounting, Suez Lyonnaise DesEaux
Public Comment Delta International Holdings S.A.
Public Comment D. C. Potter, Chairman, IAFEI Committee for International Accounting Standards, International Association of Financial Executives Institutes
Public Comment Stig Enevoldsen, et al., International Accounting Standards Committee, London, England
Public Comment Trevor S. Harris, Professor of International Business, Columbia Business School
Public Comment Tom Ravlic
Public Comment Eni SpA - Silvana Piccoli
Public Comment Fabrice Demarigny, Secretary General, Forum of European Securities Commissions
Public Comment Frank Fernandez, Senior Vice President, Chief Economist and Director of Research, Securities Industry Association
Public Comment J. Schraven, President, VNO-NCW
Public Comment John F. Mogg, General Director, European Commission, Brussels
Public Comment Patrick Rochet, Jacques Creyssel and Jean-François Phelizon representing AFEP, MEDEF and A.P.E.F.H.C.I.
Public Comment Paul Chisnall
Public Comment PricewaterhouseCoopers
Public Comment 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
Public Comment W. Arnold and H. H. Rixen, Bundesverband deutscher Banken
Public Comment Deloitte Touche Tohmatsu and Member Firms
Public Comment Keith Reilly, The Institute of Chartered Accountants in Australia
Public Comment Lesley A. Hanley, Assistant Director, Accounting and Auditing, Institute of Chartered Accountants of Scotland
Public Comment Clive Edrupt, Company and Commercial Law Group, Confederation of British Industry

Last Reviewed or Updated: Dec. 18, 2025

File Number
S7-04-00
Release Number
33-7801
34-42430
IS-1215
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