2006 Advocacy Comment Letters

 

Copies available by request − please contact us.

 

Testimony

 

Statement of Jeffrey J. Diermeier, CFA, President and Chief Executive Officer

Re: United States Senate Committee on Banking, Housing, and Urban Affairs; Assessing the Current Oversight and Operation of Credit-Rating Agencies

 

Comment Letters

 

Comment letter on Conceptual Framework for Financial Reporting: Objective of Financial Reporting and Qualitative Characteristics of Decision-Useful Financial Reporting Information
Filed: 8 December 2006 (PDF)

 

Comment letter on XBRL Taxonomy Development
Filed: 14 November 2006

 

Comment letter on IASB IAS 37
Filed on 6 November 2006 (PDF)

 

Comment letter on FASB stance on Fair Value Accounting
Filed: 31 October 2006

 

Comment letter on SEC review of Proxy Rules
Filed: 21 September 2006

 

Comment letter on regulations governing the management of companies in the Kingdom of Saudi Arabia  
Filed: 4 August 2006 (PDF)

 

Comment letter on IAS 23 Borrowing Costs with Attachment 
Filed: 18 July 2006 (PDF)

 

Comment letter on the SEC Concept Release on Self-Regulation
Filed: 14 July 2006

 

Comment letter on Executive Compensation and Related Party Disclosure
Filed: 30 May 2006

 

Comment Letter on  ASIC Discussion Paper "Managing Conflicts of Interest"
Filed: 31 May 2006 (PDF)

 

Comment letter on IASB ED8 Operating Segments  
Filed: 18 May 2006 (PDF)

 

Comment letter on FASB Fair Value Option and Attachment
Filed: 8 May 2006

 

Comment letter on FASB's Exposure Draft on Employers' Accounting for Defined Benefit Pension and Other Post-retirement Plans  
Filed: 8 May 2006

 

Comment letter on the consultation paper for Review of Quarterly Reporting Requirement of the Council on Corporate Disclosure and Governance  
Filed: 17 April 2006 (PDF)

 

Comment letter on executive compensation and related party disclosure
Filed: 13 April 2006

 

Comment letter on the International Accounting Standards Board’s (“IASB” or the “Board”) Discussion Paper: Management Commentary, October 2005  
Filed: 4 April 2006 (PDF)

 

Comment letter addressing SEC special committee's final report  
Filed: 3 April 2006