Comments on Proposed Rule: Disclosure in Management's Discussion and Analysis about the Application of Critical Accounting Policies Securities and Exchange Commission

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Date Received
Date Letter Type Commenter Name
Public Comment George L. Yungmann, Vice President, Financial Standards, National Association of Real Estate Investment Trusts
Public Comment Gerald A. Ronning, Executive Vice President and Controller, HSBC USA Inc.
Public Comment Greg S. Tyle, General Counsel, Investment Company Institute
Public Comment James A. Bell, Vice President and Corporate Controller, The Boeing Company
Public Comment James A. Sears, Vice President and Chief Accounting Officer, CIGNA Corporation
Public Comment Jay P. Hartig, Chair, AICPA SEC Regulations Committee
Public Comment John D. Sheehan, Chief Accounting Officer and Controller, Delphi Corporation
Public Comment John L. Holmes, Phoenix, Ariz.
Public Comment Kevin Larson, Vice President and Principal Financial Officer, UniSource Energy Corporation
Public Comment KPMG LLP
Public Comment Lee S. Ainslie III and Jane B. Adams, Managing Partner Senior Analyst
Public Comment Leon J. Level, Vice President and Chief Financial Officer, Computer Sciences Corporation
Public Comment Loretta V. Congialosi, Vice President and Controller, Pfizer Inc.
Public Comment Mark C. Jaksich, Vice-President & Corporate Controller, Valmont Industries, Inc.
Public Comment Michelle Chan-Fishel, Green Investments Program, Friends of the Earth - US, Berkeley, Calif.
Public Comment Paul S. Graham, III, Chief Actuary, American Council of Life Insurers
Public Comment Phillip Schwartz, Vice President - Financial Reporting and Associate General Counsel, American Insurance Association
Public Comment PricewaterhouseCoopers LLP
Public Comment R. M. Dykes, Chief Financial Officer, BellSouth Corporation, Atlanta, Ga.
Public Comment Robert M. Qualls, Vice President and Controller, IMC Global Inc., Lake Forest, Ill.
Public Comment S. J. Crowe, ChevronTexaco
Public Comment Sullivan & Cromwell
Public Comment William L. Transier, Executive Vice President and Chief Financial Officer, Ocean Energy, Inc.
Public Comment Frank H. Brod, Chair, Committee on Corporate Reporting; David H. Sidwell, Chair, SEC Subcommittee of the Committee on Corporate Reporting, Financial Executives International
Public Comment Gordon L. Gillette, Senior Vice President - Finance, and CFO, and Shirley A. Myers, Vice President, Corporate Accounting and Tax, TECO Energy, Inc.
Public Comment Jill Ratner, President, Rose Foundation for Communities and the Environment
Public Comment Sam L. Savge, Counsulting Professor of Management Science and Engineering, Stanford University, Stanford, Calif.
Public Comment William P. Hannon, Controller, Citigroup, Inc.
Public Comment Bernd Vogt on behalf of Diamler Chrysler AG, Deutsche Bank AG, Deutsche Telekom AG, E.ON AG, Infineon AG, SAP AG, Schering AG and Siemens AG
Public Comment Charles M. Nathan, Chair of Committee on Securities Regulation; Matthew J. Mallow, Chair of the Committee On Securities Regulation Drafting Subcommittee, Committee on Securities Regulation of the Association of the Bar of the City of New York

Last Reviewed or Updated: Dec. 18, 2025

File Number
S7-16-02
Release Number
33-8098
34-45907
IS-1258
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