Project: Statement of Net Position

Reference Number: 3-22

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

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