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Sunday 28 December 2014

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Conceptual Framework

Comment letters


 Comment letters


LetterSubmitterSort OrderOrganisationSort Order
CL3Roland Verhille 
CL1Dennis R Beresford 
CL17Don Bjerke 
CL25Eugene H. Flegm, CPA, CFE 
CL26Michael E Bradbury PhD, FCA, CMA 
CL23George J. Staubus 
CL27Professor Martin Walker 
CL51David Damant 
CL39Mr I.Anthony Ryan 
CL35Dr. R. A. Rayman 
CL102David Heald 
CL95Paul W. Polinski, Ph.D. CPA 
CL101Mailis Klaus 
CL165Richard Macve 
CL104Altaf Noor Ali 
CL130Petri Vehmanen 
CL143Alex Milburn 
CL132Mary Ellen Oliverio, CPA, Ph.D. 
CL153Robin MacCormick 
CL6Rick Gore, Ph.D. 
CL13Paul Conder 
CL9Humphrey Nash 
CL10Max Eibensteiner 
CL4Norman B Macintosh 
CL8Henry T. Chamberlain, S.J. 
CL16Neil Chisman 
CL5Rosanna O'Guynn 
CL11Chauncey M. DePree, Jr., D.B.A. 
CL2Marsha Wallace 
CL7Paul Rosenfield 
CL93 [Joint Response] American Council of Life Insurers, American Insurance Association, America‚Äôs Health Insurance Plans, Blue Cross Blue Shield Association, National Association of Mutual Insurance Companies, Property Casualty Insurers Association of America
CL58 Accounting and Auditing standards Committee
CL112 Accounting Principles Committee of the Illinois CPA Society
CL172 Accounting Standards Board of Japan (ASBJ)
CL114 Accounting Standards Executive Committee of the American Institute of Certified Public Accountants (AICPA)
CL157 Allianz SE
CL176 American Accounting Association
CL88 Anglo American Plc
CL105 Anglo Platinum Limited
CL90 Association of British Insurers (ABI)
CL168 Association of Chartered Certified Accountants (ACCA)
CL99 Association pour la participation des entreprises françaises à l'harmonisation comptable internationale (ACTEO) and Mouvement des Entreprises de France (MEDEF) and Association Française des Entreprises Privées (AFEP)
CL152 AstraZeneca PLC
CL34 Audit Commission
CL69 Audit Scotland
CL155 Auditor General for Wales
CL60 Australasian Council of Auditors-General
CL161 Australian Accounting Standards Board (AASB)
CL31 Australian Institute Of Company Directors
CL55 Austrian Financial Reporting and Auditing Committee (AFRAC)
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