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CORPORATE ENVIRONMENTAL DISCLOSURE COLUMN

That Fuss over Loss Contingency Disclosures

Pages 50-74 | Published online: 23 Feb 2011

REFERENCES

  • Alston & Bird LLP . 2010 . Comment Letter Edited by: David , Todd R. August 20
  • ABA (American Bar Association) . 2010 . Comment Letter Edited by: Zack , Stephen N. President . September 20
  • ABA (American Bar Association) . 1975 . Statement of Policy Regarding Lawyers' Responses to Auditors' Requests for Information December 8
  • AFP (Association for Financial Professionals) . 2010 . Comment Letter Edited by: Johnson , June M. Chair of the AFP Financial Accounting and Investor Relations Task Force and Meek , Joseph C. Chair of the AFP Government Relations Committee . August 17
  • BDO USA LLP . 2010 . Comment Letter September 20
  • CalPERS . 2010 . Comment Letter Edited by: Morris , Mary H. Investment Office, Global Equity . August 19
  • Deloitte & Touche LLP . 2010 . Comment Letter September 20
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  • FASB (Financial Accounting Standards Board) . 2011a . Comment Letters List. Project: Contingencies (Topic 450), Reference Number: 1840-100-Disclosure of Certain Loss Contingencies http://www.fasb.org/jsp/FASB/CommentLetter_C/CommentLetterPage& cid=1218220137090&project_id=1840-100 (accessed January 18, 2011)
  • FASB (Financial Accounting Standards Board) . 2011b . Accounting Standards Codification (ASC) https://asc.fasb.org/ (accessed January 18, 2011)
  • FASB (Financial Accounting Standards Board) . 2011c . Contingencies 2010 Proposed Update Comment Letter Summary http://www.fasb.org/cs/ContentServer?site=FASB&c=Document_C&pagename=FASB/Document_C/DocumentPage&cid=1176157934255 (accessed January 18, 2011)
  • FASB (Financial Accounting Standards Board) . 2010 . Exposure Draft (ED). Proposed Accounting Standards Update, Contingencies (Topic 450), Disclosure of Certain Loss Contingencies July 20
  • FASB (Financial Accounting Standards Board) . 2008 . Exposure Draft. Disclosure of Certain Loss Contingencies June 5
  • FMC Corporation . 2010 . Comment Letter Edited by: Wood , Graham R. Vice President and Controller and Utecht , Andrea E. Vice President, General Counsel and Secretary . September 17
  • Honeywell International Inc . 2010 . Comment Letter Edited by: Anderson , David J. Senior Vice President and Chief Financial Officer and Adams , Katherine L. Senior Vice President and General Counsel . August 19
  • Jacobs Engineering Group . 2010 . Comment Letter Edited by: Prosser , John W. Jr., Executive Vice President Finance and Administration . August 17
  • Kodak . 2010 . Comment Letter Edited by: Samuels , Eric H. Chief Accounting Officer and Corporate Controller . August 20
  • Valero Energy Company . 2010 . Comment Letter Edited by: Bowers , Kimberly S. Executive Vice President & General Counsel . August 26
  • Valspar . Comment Letter Edited by: Engh , Rolf Executive Vice President, General Council and Secretary . August 13
  • Vulcan Materials Company . 2010 . Comment Letter Edited by: Sansone , Daniel F. Senior Vice President and Chief Financial Officer . August 23

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