Project: Statement of Net Position
Reference Number: 3-22
Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net Position
Reference Number: 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 |