Project: Termination Provisions

Reference Number: 25-18

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

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