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

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Date Received
Date Letter Type Commenter Name
Public Comment Cees Maas, Chief Financial Officer, ING Group
Public Comment Philippe Danjou, Chairman of SISE and John Tiner, Chairman of CESR-Fin
Public Comment Annette Schumacher
Public Comment Alexandre Tessier, Director General, Association Française des Entreprises Privées
Public Comment Bill Hicks, US GAAP sub-committee, 100 Group Technical Committee
Public Comment Claude Benmussa, Deputy Chief Financial Officer, France Telecom
Public Comment Clive Edrupt, CBI Company Affairs, Confederation of British Industry
Public Comment Corporate Controlling, Aventis
Public Comment D.R. Logan, Director, Group Technical Accounting, Royal & Sun Alliance Insurance Group plc
Public Comment David Holden, General Manager, Group Finance, National Australia Bank Limited
Public Comment Deloitte & Touche LLP
Public Comment Ernst & Young LLP
Public Comment Gerhard Zeilmaker, Executive Vice-President, Head of Financial Accounting, ABN AMRO Holding N.V.
Public Comment 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
Public Comment Ian Harrison, Director, London Investment Banking Association
Public Comment 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
Public Comment John V Stanhope, Chief Financial Officer & Group Managing Director, Finance & Administration, Telstra Corporation Limited
Public Comment Jonathan Symonds, Chief Financial Officer, AstraZeneca PLC
Public Comment Jürgen Johnen, Senior Executive Vice President Corporate Control, Deutsche Telekom AG
Public Comment Kayte Herrity, Head of Group Financial Reporting, BSkyB Group plc
Public Comment KPMG International
Public Comment Mr. P.F. Blackburn, Corporate Financial Controller, GlaxoSmithKline plc
Public Comment PricewaterhouseCoopers LLP
Public Comment Rajan Kapoor, Group Chief Accountant, Royal Bank of Scotland plc
Public Comment Robert J. Kueppers, Chair, Center for Public Company Audit Firms; and Jay P. Hartig, Chair, SEC Regulations Committee, American Institute of Certified Public Accountants
Public Comment Stephen Hester, Chief Operating Officer, Abbey National plc
Public Comment David Martin, Senior Manager, Group Financial Reporting, Prudential PLC
Public Comment Mark Holloway, Commercial Finance Director, Allied Domecq PLC
Public Comment Mark Merson, Group Financial Controller and Group Finance, of Barclays Public Policy
Public Comment Keith R Cochrane, Director, Group Financial Reporting, Scottish Power plc, Glasgow, United Kingdom

Last Reviewed or Updated: Dec. 18, 2025

File Number
S7-15-04
Release Number
33-8397
IS-1274
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