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Response form.doc

  1. 1. Discussion Paper Preliminary Views on an improved Conceptual Framework for Financial Reporting: The Objective of Financial Reporting and Qualitative Characteristics of Decision-useful Financial Reporting Information COMMENT LETTERS RECEIVED NO COMPANY 1 Dennis R Beresford 2 Marsha Wallace 3 Roland Verhille (France) 4 Norman B Macintosh 5 Rosanna O'Guynn 6 Rick Gore, Ph.D. 7 Paul Rosenfield 8 Henry T. Chamberlain, S.J. 9 Humphrey Nash 10 Böhler-Uddeholm 11 Chauncey M. DePree, Jr., D.B.A. 12 European Investment Bank (EIB) 13 Paul Conder 14 New South Wales Treasury (Australia) 15 London Investment Banking Association (LIBA) (UK) 16 Neil Chisman 17 Don Bjerke 18 The Charity Commission for England and Wales (UK) 19 National Accounting Standards Board of Russia (NASB) (Russia) 20 Financial Reporting Standards Board (FRSB) (New Zealand) 21 UK Shareholders Association 22 The North Carolina State Board of CPA Examiners (USA) 23 George J. Staubus 24 Holcim Group Support Switzerland 25 Eugene H. Flegm, CPA, CFE 26 Michael E Bradbury PhD, FCA, CMA 1
  2. 2. 27 Professor MartinWalker 28 South African Institute of Chartered Accountants (SAICA) (South Africa) 29 Bundesverband deutscher Banken (Germany) 30 Governance for Owners (UK) 31 Australian Institute Of Company Directors (Australia) 32 IIIWG of the European Committee of Central Balance Sheet Data Offices 33 Institut der Wirtschaftsprüfer (IDW) (Germany) 34 Audit Commission (UK) 35 Dr. R. A. Rayman (UK) 36 Independent Audit Limited (UK) 37 New Zealand Shareholders' Association Inc (New Zealand) 38 Danish Shareholders Association (Dansk Aktionærforening, DAF) (Denmark) 39 Mr I.anthony ryan 40 Mind the GAAP, LLC (USA) 41 COalition for IMproved Business Reporting and Analysis (COIMBRA) Group (USA) 42 University of Manitoba (Canada) 43 University of Verona (Italy) 44 Mexican Accounting Standards Board (Mexico) 45 Malaysian Accounting Standards Board (MASB) (Malaysia) 46 Institute of Chartered Accountants in Ireland (ICAI) (Ireland) 47 Fidelity Investment Management Ltd. 48 Irish Bankers Federation (Ireland) 49 Zentraler Kreditausschuss (Germany) 50 Ian Dennis Oxford Brookes University 51 David Damant (UK) 52 Washington Society of Certified Public Accountants (USA) 53 Standard Life Investments (UK) 54 Legal and General Group Plc (UK) 55 Austrian Financial Reporting and Auditing Committee (AFRAC) (Austria) 56 Financial Reporting Advisory Board - HM Treasury (UK) 2
  3. 3. 57 International Corporate Governance Network (ICGN) (UK) 58 Accounting and Auditing standards Committee 59 Mark Hughes, Andrew Read, Cameron Gordon - University of Canberra (Australia) 60 Australasian Council of Auditors-General (Australia) 61 International Association of Insurance Supervisors (IAIS) 62 Korea Accounting Association (KAA) 63 Management Commentary project team - Accounting Standards Board (ASB) (UK) 64 Council on Corporate Disclosure and Governance (CCDG) 65 The International Financial Reporting Standards Review Committee (IFRSRC) of the Korea Accounting Standards Board (KASB) (Korea) 66 Malcolm Sullivan 67 The Chartered Institute of Management Accountants (CIMA) (UK) 68 Investment Management Association (UK) 69 Audit Scotland (UK) 70 National Audit Office (UK) 71 Consiglio Nazionale dei Dottori Commercialisti and Consiglio Nazionale dei Ragionieri (Italy) 72 Instituto de Contabilidad y Auditoria de Cuentas (ICAC) (Spain) 73 Michael Page and Tony Hines (UK) 74 Institute of Chartered Accountants of Scotland (ICAS) (UK) 75 RWE Aktiengesellschaft (Germany) 76 Institute of Certified Public Accountants of Kenya 77 Conseil National de la Comptabilité (CNC) (France) 78 Basel Committee on Banking Supervision (Switzerland) 79 Grant Thornton International & Grant Thornton LLP 80 The Ohio Society of CPAs (USA) 81 Foreningen af Statsautoriserede Revisorer (FSR) (Denmark) 82 Swiss GAAP FER (Switzerland) 83 BG Group (UK) 84 The Corporate Reporting Users Forum 85 International Actuarial Association (IAA) 86 Morley Fund Management (UK) 3
  4. 4. 87 Hermes Investment Management Ltd 88 Anglo American Plc 89 International Federation of Accountants (IFAC) International Auditing and Assurance Standards Board 90 Association of British Insurers (ABI) UK 91 Financial Executives International Canada (FEIC) 92 Shell International B.V 93 [Joint Response] American Council of Life Insurers, American Insurance Association, America’s Health Insurance Plans, Blue Cross Blue Shield Association, National Association of Mutual Insurance Companies, Property Casualty Insurers Association of America, Reinsurance Association of America 94 BNP Paribas (France) 95 Paul W. Polinski, Ph.D. CPA 96 International Federation of Accountants (IFAC) 97 KPMG (International) 98 UBS AG (Switzerland) 99 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) (France) 100 Fitch Ratings Ltd 101 Mailis Klaus Czech Republic 102 David Heald (UK) 103 CPA Australia (Australia) 104 Altaf Noor Ali (Pakistan) 105 Anglo Platinum Limited 106 Dutch Accounting Standards Board (DASB) (Netherlands) 107 BDO Global Coordination B.V 108 Committee of European Banking Supervisors (CEBS) 109 International Swaps and Derivatives Association (ISDA) 110 Microsoft Corportion (USA) 111 Private Companies Practice Section of the American Institute of Certified Public Accountants (AICPA) 112 Accounting Principles Committee of the Illinois CPA Society (USA) 113 Sawyer Business School, Suffolk University 4
  5. 5. 114 American Institute of Certified Public Accountants (AICPA) 115 Securities Industry and Financial Markets Association 116 Office of the Chief Auditor, Public Company Accounting Oversight Board (USA) 117 The Swedish Enterprise Accounting Group (SEAG) Sweden 118 Fédération Bancaire Française (France) 119 Union of Industrial and Employer’s Confederations of Europe (UNICE) 120 Silicon Economics, Inc (USA) 121 Norsk RegnskapsStiftelse - Norwegian Accounting Standards Board (Norway) 122 Institute of Management Accountants (IMA) (USA) 123 Financial Executives International (FEI) (USA) 124 PricewaterhouseCoopers (International) 125 Chartered Institute of Public Finance and Accountancy (CIPFA) 126 UK 100 Group (UK) 127 Ernst & Young (International) 128 Connecticut Society of Certified Public Accountants, Accounting and Reporting Standards Committee 129 London Stock Exchange (UK) 130 Petri Vehmanen (Finland) 131 Swedish Financial Accounting Standards Council (Sweden) 132 Mary Ellen Oliverio, CPA, Ph.D. 133 U.S. Government Accountability Office 134 British American Tobacco 135 MetLife USA 136 Dansk Industri (Confederation of Danish Industries (Denmark) 137 European Association of Co-operative Banks 138 Group of North American Insurance Enterprises (GNAIE) 139 German Accounting Standards Committee (DRSC) (Germany) 140 Nestlé (Switzerland) 141 HSBC Holdings plc (UK) 142 Ottawa International Airport Authority (Canada) 143 Alex Milburn (Canada) 5
  6. 6. 144 National Institute of Accountants (Australia) 145 European Banking Federation 146 Swiss Holdings (Switzerland) 147 New York State Society of CPAs (NYSSCPA) 148 Kelley School of Business (USA) 149 Quoted Companies Alliance (UK) 150 Föreningen Auktoriserade Revisorer FAR SRS (Sweden) 151 International Banking Federation 152 AstraZeneca PLC (UK) 153 Robin MacCormick (UK) 154 PM Chestang & Associates USA 155 Auditor General for Wales (UK) 156 Crédit Mutuel France 157 Allianz SE (Germany) 158 Heads of Treasuries Accounting and Reporting Advisory Committee (HOTARAC) (Australia) 159 National Association of Pension Funds (NAPF) (UK) 160 Accounting Standards Board (ASB) (UK) 161 Australian Accounting Standards Board (AASB) (Australia) 162 Canadian Accounting Standards Board (Canada) 163 Institute of Chartered Accountants in England & Wales (ICAEW) (UK) 164 Deloitte Touche Tohmatsu (International) 165 Richard Macve 166 Confederation of British Industry (CBI) UK 167 Goldman Sachs & Co 168 Association of Chartered Certified Accountants (ACCA) (UK) 169 Institute of Chartered Accountants in Australia (ICAA) (Australia) 170 Fédération des Experts Comptables Européens (FEE) 171 British Bankers' Association (BBA) (UK) 172 Accounting Standards Board of Japan (ASBJ) (Japan) 173 Hong Kong Institute of Certified Public Accountants (Hong Kong) 174 CFA Institute 6
  7. 7. 175 BT Group 176 American Accounting Association 177 International Organization of Securities Commissions (IOSCO) 178 Securities and Exchange Commission (Thailand) 179 European Financial Reporting Advisory Group (EFRAG) 180 7