GASB: Governmental Accounting Standards Board

Comment Letters

Project: Statement of Net Position

Project No. 3-22

Financial Reporting of Deferred Outflows of Resources,
Deferred Inflows of Resources,
and Net Position

Download the complete group of comment letters or click on individual links below.

Letter	Affiliation	Submitted By:
1	Talbot, Korvola & Warwick, LLP	Robert G. Moody, Jr	View
2	Gorman & Associates, PC	William H. Gorman	View
3	Oregon State Controller's Office	Kathryn Ross	View
4	Illinois CPA Society	Bert Nuehring	View
5	State of Tennessee, Division of Audit	Arthur A. Hayes	View
6	State of Colorado, Controller’s Office	David J. McDermott	View
7	State of New York, Comptroller’s Office	David J. Hasso	View
8	Pennsylvania Institute of CPAs (PICPA)	Pamela Baker and Cynthia Bergvall	View
9	City of Tarpon Springs, FL	Ron Harring	View
10	GFOA of Texas	Robert Scott	View
11	Iowa Department of Administrative Services	Calvin McKelvogue	View
12	Missouri Department of Transportation	Debbie Rickard	View
13	(Bronxville, NY)	Joseph Maresca	View
14	(University of Central Florida)	Lynda Dennis	View
15	Association of Local Government Auditors	Ruthe Holden	View
16	State of Washington, Office of Financial Management	Wendy Jarrett	View
17	Florida GFOA	Jeffrey R. Smith	View
18	Society of Louisiana CPAs	Barbara A. Watts	View
19	Idaho State Controller’s Office	Sherrill Geddes and Darla K. Rankin	View
20	Pennsylvania Association of School Business Officials (PASBO)	Michelle M. Krebs and William L. McGill	View
21	State of Michigan, Office of Auditor General	Thomas H. McTavish	View
22	(Los Angeles, CA)	Joyce Dillard	View
23	Oregon Municipal Finance Officers Association	Michelle Hawkins	View
24	California Society of CPAs	Gary M. Caporicci	View
25	NASACT	Nancy K. Kopp	View
26	Commonwealth of Virginia	Walter J. Kucharski	View
27	Texas Comptroller of Public Accounts	Irene Lee	View
28	Texas Society of CPAs	Kathryn W. Kapka	View
29	Sacramento Municipal Utility District	Cary Nethaway	View
30	University of Illinois	Phillip McCarthy	View
31	(Rio de Janeiro, Brazil)	Denise Silva Ferreira Juvenal	View
32	(State of Alabama Comptroller’s Office)	Mike Hudson	View
33	State of New York, Office of Comptroller	Steven J. Hancox	View
34	Washoe County (NV) School District	Gary S. Kraemer	View
35	Florida Institute of CPAs	Ray W. Britt	View
36	AICPA, PCPS	Phillip J. Santarelli	View
37	Montana Legislative Audit Division	Brenda Kedish	View
38	Michigan GFOA	Leslie Reinhart	View
39	(Fauquier County Government and Public Schools)	Pon Chen Yusuf	View
40	AICPA State and Local Government Expert Panel	James C. Lanzarotta and Mary M. Foelster	View
41	The Rogoff Firm	Bruce Bleakman	View
42	KPMG, LLP	Jeff Markert	View
43	Government Finance Officers Association	Steven Solomon and Charles Elliott	View
44	Commonwealth of Pennsylvania	Anna Maria Kiehl	View
45	AGA	Eric S. Berman	View