Guide to Implementation of GASB Statement 34 on Basic Financial Statements--and Management's Discussion and Analysis--for State and Local Governments
Guide to Implementation of GASB Statement 34 on Basic Financial Statements--and Management's Discussion and Analysis--for State and Local Governments

Author: Governmental Accounting Standards Board Staff

Publisher: Rowman & Littlefield Education

Published: 2002-12-01

Total Pages: 272

ISBN-13: 9780910065849

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This guide will help all financial statement preparers and attestors implement GASB Statement No. 34 requirements. Organized in a question-and-answer format, the guide includes 300 questions and answers, over 50 illustrative financial statement exhibits, and 10 'how-to' exercises. Dozens of questions address capital assets, depreciation, infrastructure, and the modified approach. Alternatives that may be available to governments in meeting certain display or disclosure requirements of GASB Statement No. 34 are also presented. The full text of the Standards section of GASB Statement No. 34, as well as a topical index and the cross-references, help the reader identify and research specific issues.

Advanced Accounting
Advanced Accounting

Author: Floyd A. Beams

Publisher: Pearson Higher Ed

Published: 2011-11-21

Total Pages: 838

ISBN-13: 0132996820

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This is the eBook of the printed book and may not include any media, website access codes, or print supplements that may come packaged with the bound book. An in-depth guide to accounting that reflects the most up-to-date business developments. This comprehensive textbook addresses practical financial reporting problems while reflecting recent business developments and changes in accounting standards. This edition has been rewritten to align with the Financial Accounting Standards Board Accounting Standards Codification.

Advanced Accounting
Advanced Accounting

Author: Debra C. Jeter

Publisher: Wiley Global Education

Published: 2022-12-02

Total Pages: 974

ISBN-13: 1119794595

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In the newly revised eighth edition of Advanced Accounting, a decorated team of accounting professionals delivers authoritative and comprehensive coverage of all three methods of consolidated financial reporting: cost, partial equity, and complete equity. This invaluable work compares and contrasts United States and international principles, drawing reader attention to enduring differences between the two frameworks. The authors draw on their extensive experience with US and international accounting to connect advanced accounting methods to practical applications with challenging exercises that feature the financial statements of real-world companies. With a consistent focus on clarity and accessibility, the authors highlight current business news stories and their relevance to core concepts. Ideal for accounting majors seeking an insightful and robust exploration of complex accounting methods, Advanced Accounting also includes: The latest changes by the Financial Accounting Standards Board and the Governmental Accounting Standards Board Discussions of the tax consequences of a variety of business combinations New end-of-chapter materials with additional problems, exercises, and questions New "In the News" boxes with updated stories Updated tutorial videos and international comparisons Revised test bank questions

Advanced Accounting
Advanced Accounting

Author: Joe Ben Hoyle

Publisher: Irwin/McGraw-Hill

Published: 2001

Total Pages: 938

ISBN-13:

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Includes examples, Internet Assignments, and a Web site. Coverage of the FASB and GASB proclamations are included in this sixth edition of Advanced Accounting.