COMMENT LETTERS

Project: 2020-500 Concepts Statement 8-Conceptual Framework for Financial Reporting-Chapter 4 Elements of Financial Statements

Reference Number: 2020-500

Concepts Statement 8—Conceptual Framework for Financial Reporting—Chapter 4: Elements of Financial Statements
Letter Affiliation Submitted By:
1 TODD L. SAYRE View
2 VINDHYA MADUSHI LIYANAGE View
3 DURLANDY ANDRES CUBILLOS MARQUEZ View
4 MIND THE GAAP LLC AND WIPFLI LLP View
5 ENIKA STASKO View
6 SEE LISTED View
7 NYSSCPA EDWARD L. ARCARA View
8 KPMG LLP View
9 MASTERS OF ACCOUNTANCY CANDIDATES IGOR TUTELMAN AND HIMICA KALRA View
10 GRADUATE STUDENTS/STAFF JELISA RICHARDS AND KATHLEEN WICK View
11 MASTERS OF ACCOUNTANCY STUDENTS BRUCE LAN AND BILL XU View
12 MASTERS OF ACCOUNTANCY STUDENT CONNOR ROHM View
13 TXCPA/PSC LYLE C. JOINER View
14 ASSISTANT PROFESSOR OF ACCOUNTING KURT H. GEE View
15 MARTIN CARUS CONSULTING LLC MARTIN F. CARUS View
16 FICPA/APAS COMMITTEE TREY M. BRUCE View
17 CWRU STUDENTS SEE LISTED View
18 THOMAS HEATON SPITTERS View
19 MASTERS OF ACCOUNTANCY STUDENT JAZMINE INGLE View
20 MASTERS OF ACCOUNTANCY STUDENTS BOJUN CUI AND SANAY MOHILE View
21 THOMAS M. BLEAU View
22 BDO USA LLP View
23 MASTERS OF ACCOUNTANCY STUDENT PETER CUTRI View
24 PRICEWATERHOUSECOOPERS LLP View
25 FINANCIAL REPORTING COUNCIL MARK BABINGTON View
26 MASTERS OF ACCOUNTANCY STUDENT TIAN WANG View
27 IMA/FRC NANCY J. SCHROEDER View
28 UT STUDENTS JOHN THOMAS VILLANUEVA AND VICTORIA DURON View
29 DELOITTE & TOUCHE LLP View
30 ERNST & YOUNG LLP View
31 MASTERS OF ACCOUNTANCY STUDENTS SEE LISTED View
32 FRPC SEE LISTED View
33 MASTERS OF ACCOUNTANCY STUDENTS XUHUA TAN AND CHAO DONG View
34 HYDRO-QUEBEC NADINE THIBODEAU View
35 FORD MOTOR COMPANY JULIE A. GARITY View
36 RSM US LLP View
37 VANESSA RANGEL View
37A VANESSA RANGEL View
38 CLIFTONLARSONALLEN LLP View
39 MASTERS OF ACCOUNTANCY STUDENTS SEE LISTED View
40 GRADUATE STUDENTS SEE LISTED View
41 MASTERS OF ACCOUNTANCY STUDENTS SEE LISTED View
42 CWRU STUDENTS SEE LISTED View
43 CIGNA CORPORATION MARY T. AGOGLIA HOELTZEL View
44 FEI/CCR PRAT BHATT View
45 CROWE LLP View
46 MASTER OF PROFESSIONAL ACCOUNTANCY STUDENT NATALIE BARKLEY View
47 ACCOUNTING LITERACY FOUNDATION View
48 UNIVERSITY OF SOUTHERN CALIFORNIA PATRICIA DECHOW View
49 THE TRAVELERS COMPANIES INC. D. KEITH BELL View
50 NACUBO SUSAN MENDITTO View
51 ICPAS/APC WILLIAM KEIRSE AND MATT MITZEN View
52 MOCPA/TIG SEE LISTED View
53 PFIZER INC. JENNIFER B. DAMICO View
54 ELI LILLY AND COMPANY DONALD A. ZAKROWSKI View
55 AICPA/FINREC ANGELA J. NEWELL AND ALEXANDER J. SANNELLA View
56 CALCPA/APAS COMMITTEE NANCY A. RIX View

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