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 Frank Mason, CPA, Vice-Chairman, FICPA Accounting Principales and Auditing Standards Committee, Florida Institute of Certified Public Accountants, Tallahassee, Fla.
Public Comment Bruce Feld
Public Comment John Y. Schreyer, Executive Vice President and Chief Financial Officer, Amerada Hess Corporation
Public Comment QUALCOMM Incorporated, San Diego, Calif.
Meeting with SEC Officials Memorandum from J. Minke-Girard, regarding SEC April 1, 2002 meeting with Financial Executive International
Meeting with SEC Officials Memorandum from J. Minke-Girard, regarding SEC June 4, 2002 meeting with Institute of Management Accountants
Public Comment W. Hardy Callcott, SVP & General Counsel, Charles Schwab & Co., Inc.
Meeting with SEC Officials Memorandum from the Division of Corporation Finance, regarding June 6, 2002 meeting with the Financial Executives International and Commission staff
Public Comment Alfred King, Spotsylvania, Va.
Meeting with SEC Officials Memorandum from the Division of Corporation Finance, regarding June 7, 2002 meeting with the American Society of Corporate Secretaries and Commission staff
Meeting with SEC Officials Memorandum from the Division of Corporation Finance, regarding February 22, 2002 meeting with the Financial Executives International and Commission staff
Public Comment James Berry
Public Comment W. Brinkley Dickerson, Jr.

Last Reviewed or Updated: Dec. 18, 2025

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