GASB: Governmental Accounting Standards Board

Comment Letters

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