COMMENT LETTERS

Project: 2014-220 Income Statement—Extraordinary and Unusual Items (Subtopic 225-20):

Reference Number: 2014-220

Simplifying Income Statement Presentation by Eliminating the Concept of Extraordinary Items
Letter Affiliation Submitted By:
1 PRINCE SULTAN UNIVERSITY ALAN J. PAN View
2 IMA/FRC NANCY J. SCHROEDER View
3 CALCPA/APAS COMMITTEE MICHAEL D. FEINSTEIN View
4 RILA SUZIE SQUIER View
5 MARCUM LLP GREGORY GIUGLIANO View
6 FORD MOTOR COMPANY SUSAN M. CALLAHAN View
7 UCF STUDENT LINDSAY WEST View
8 UCF STUDENTS SEE LISTED View
9 NJSCPA/AASIG MARGARET GALLAGHER View
10 NYSSCPA SCOTT M. ADAIR View
11 TEXAS SOCIETY OF CPAS JERILYN K. BARTHEL View
12 UCF STUDENT SAMANTHA ELBA View
13 PRICEWATERHOUSECOOPERS LLP View
14 UCF STUDENTS SEE LISTED View
15 UCF STUDENT ERICA BURKEY View
16 PLANTE & MORAN PLLC View
17 BDO USA LLP View
18 UCF STUDENT ROLANDO A. QUINTERO View
19 UCF STUDENTS SEE LISTED View
20 UCF STUDENT ALAN CANTELMO View
21 UCF STUDENT XUYANG XIE View
21A UCF STUDENT XUYANG XIE View
22 BILL GABUNIA DEBUQUE View
23 FICPA/APAS COMMITTEE JULIAN DOZIER View
24 MCGLADREY LLP View
25 EEI/AGA RICHARD F. MCMAHON JR. AND WILLIAM R. FORD View
26 DELOITTE & TOUCHE LLP View
27 UCF STUDENTS SEE LISTED View
28 GRANT THORNTON LLP View
29 ERNST & YOUNG LLP View
30 AICPA/PCPS/TIC SCOT PHILLIPS View
31 KENTUCKY SOCIETY OF CPAS/ESC GLENN BRADLEY View
32 ILLINOIS CPA SOCIETY/APC SCOTT G. LEHMAN AND AMANDA RZEPKA View
33 WEISERMAZARS LLP View
34 VSCPA/A&AA COMMITTEE CHARLES M. VALADEZ View
35 KPMG LLP View
36 SOCIETY OF LOUISIANA CPAS ALEX L. SUFFRIN View

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