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Deloitte Comment Letters

Proposed FASB Statements of Financial Accounting Standards

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Disclosures About the Credit Quality of Financing Receivables and the Allowance for Credit LossesRescission of FASB Technical Bulletin No. 01-1, Nullification of EITF Topics No. D-33 and No. D-67, Amendments, and Technical CorrectionsThe Hierarchy of Generally Accepted Accounting PrinciplesGoing ConcernSubsequent EventsEarnings per Share — an amendment of FASB Statement No. 128 (Revised Exposure Draft)Accounting for Transfers of Financial Assets — an amendment of FASB Statement No. 140Amendments to FASB Interpretation No. 46(R)Accounting for Hedging Activities — an amendment of FASB Statement No. 133Disclosure of Certain Loss Contingencies — an amendment of FASB Statements No. 5 and 141(R)Accounting for Financial Guarantee Insurance Contracts — an Interpretation of FASB Statement No. 60Disclosures About Derivative Instruments and Hedging Activities — an amendment of FASB Statement No. 133Not-for-Profit Organizations: Goodwill and Other Intangible Assets Acquired in a Merger or Acquisition — an amendment of FASB Statement No. 142Not-for-Profit Organizations: Mergers and Acquisitions — a replacement of APB Opinion No. 16 and related interpretive guidance provided in AICPA Audit and Accounting Guides, Not-for-Profit Organizations, and Health Care OrganizationsEmployers' Accounting for Defined Benefit Pension and Other Postretirement Plans — an amendment of FASB Statements No. 87, 88, 106, and 132(R)The Fair Value Option for Financial Assets and Financial LiabilitiesEarnings per Share — an amendment of FASB Statement No. 128Consolidated Financial Statements, Including Accounting and Reporting of Noncontrolling Interests in Subsidiaries — a replacement of ARB No. 51Business Combinations — a replacement of FASB Statement No. 141Amendments to FASB Statements No. 133 and 140The Hierarchy of Generally Accepted Accounting PrinciplesFair Value MeasurementsShare-Based Payment, an amendment of FASB Statements No. 123 and 95