Online Comment Letters

Project: Prior-Period Adjustments

Project Number: 32-1

Accounting Changes and Error Corrections

Letter Affiliation Submitted By:
1 (UNIVERISTY OF JOHANNESBURG)* ARMSTRONG DLADLA View
2 (METROPOLITAN STATE UNIVERSITY OF DENVER)* MARNI HORAN View
3 TENNESSEE STATE AUDITOR KATHY STICKEL View
4 MICHIGAN GFOA GRETCHEN GOMOLKA View
5 ASSOCIATION OF GOVERNMENT ACCOUNTANTS SCOTT DEVINEY View
6 (WESTERVILLE, OH)* L. MICHAEL HOWARD View
7 PHILLIP MCCARTHY View
8 UNIVERSITY OF MICHIGAN SARA SPICER View
9 GOVERNMENT FINANCE OFFICERS ASSOCIATION MELANIE KEETON AND DIANE ALLISON View
10 FLORIDA INSTITUTE OF CPAS RACQUEL MCINTOSH View
11 (CONWAY, AR)* GERALD PLAFCAN View
12 NEW YORK STATE COMPTROLLER, DIVISION OF LOCAL GOVERNMENT AND SCHOOL ACCOUNTABILITY ELLIOTT AUERBACH View
13 AICPA STATE AND LOCAL GOVERNMENT EXPERT PANEL MICHELLE WATTERWORTH AND MARY FOELSTER View
14 CLIFTONLARSONALLEN TRENT FAST View
15 PRICEWATERHOUSECOOPERS HEATHER HORN AND CHRISTINA DUTCH View
16 AICPA TECHNICAL ISSUES COMMITTEE BRYAN BODNAR View
17 BOYER & RITTER, LLC MATTHEW WILDASIN View
18 FLORIDA GFOA SHANNON RAMSEY-CHESSMAN View
19 EIDE BAILLY SCOT PHILLIPS View
20 VIRGINIA AUDITOR OF PUBLIC ACCOUNTS STACI HENSHAW View
21 NEW YORK STATE GFOA JOHN SAVASH AND CHRISTOPHER REINO View
22 MICHIGAN AUDITOR GENERAL DOUG RINGLER View
23 BAKER TILLY JODI DOBSON View
24 VIRGINIA SOCIETY OF CPAS TAMARA GREEAR View
25 NATIONAL ASSOCIATION OF STATE AUDITORS, COMPTROLLERS AND TREASURERS RICHARD ECKSTROM View
26 ASSOCIATION OF LOCAL GOVERNMENT AUDITORS KATJA FREEMAN View
27 TEXAS COMPTROLLER OF PUBLIC ACCOUNTS DAVID HAECKER View
28 TEXAS SOCIETY OF CPAS LYLE JOINER View
29 OHIO PENSION EMPLOYEES RETIREMENT SYSTEM JENNY STARR View
30 PUBLIC PENSION FINANCIAL FORUM MICHELE NIX View
31 WASHINGTON STATE AUDITOR MARK RAPOZO View
32 ILLINOIS GFOA CHRISTINA COYLE View
33 MISSOURI DEPARTMENT OF TRANSPORTATION BRENDA MORRIS View
34 LYNDA DENNIS View
35 BUREAU OF FINANCIAL REPORTING AND OIL SPILL REMEDIATION, NEW YORK STATE COMPTROLLER'S OFFICE MARIA GUZMAN View
36 TENNESSEE DEPARTMENT OF ADMINISTRATION MICHELLE EARHART View
37 TEXAS A&M UNIVERSITY TERESA EDWARDS View