Project: Termination Provisions

Project No. 25-18

Derivative Instruments: Application of Hedge Accounting Termination Provisions—an amendment of GASB Statement No. 53


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

Letter

Affiliation

Submitted By:

 

1

Colorado State Controller David J. McDermott   View 

2

 State of New York, Office of the Comptroller  David J. Hasso   View 

3

 Montana State Legislative Audit Division Brenda Kedish    View 

4

 Pennsylvania Institute of CPAs  Cynthia Bergvall   View 

5

 Commonwealth of Massachusetts  Martin J. Benison   View 

6

 Commonwealth of Virginia Walter J. Kucharski    View 

7

NASACT  Nancy K. Kopp    View 

8

 SWAP Financial Group, LLC Nate Singer, Peter Shapiro    View 

9

Iowa Dept. of Administrative Services   Calvin McKelvogue   View 

10

 The University of Texas System  Randy Wallace   View 

11

State of Michigan’s Office of the Auditor General  Thomas H. McTavish    View 

12

State of Idaho, Office of the State Controller   Carol Bearce   View 

13

Metropolitan Water District of Southern California   Hal S. Soper   View 

14

(Fauquier County Government and Public Schools)  Pon Chen Yusuf   View 

15

 PFM Asset Management LLC  Alfred Mukunya   View 

16

Deloitte & Touche, LLP   Big 4 CPAs   View 

17

 Florida GFOA  Jeffrey R. Smith   View 

18

 AICPA PCPS  Philip J. Santarelli   View 

19

Utah Housing Corporation Cleon P. Butterfield   View 

20

(Rio de Janeiro, Brazil) Denise Silva Ferreira Juvenal  View 

21

BLX Group, LLC Eric Chu  View 

22

Colorado Housing and Finance Authority Mark MacNicholas and Margaret Danuser  View 

23

McGladrey & Pullen, LLP Faye Miller and Brian Schebler  View 

24

Mesirow Financial Jere McGuffee  View 

25

Association of Government Accountants Eric S. Berman  View 

26

Texas Veterans Land Board Rusty Martin  View 

27

Monterey County, California Michael J. Miller   View  

28

Government Finance Officers Association Steven Solomon and Charles Elliot   View