Gasb Statement 34 Update - Advanced Accounting
Author: Craig D. Shoulders
Publisher: Prentice Hall
Published: 2000-03
Total Pages: 28
ISBN-13: 9780130888457
DOWNLOAD EBOOKRead and Download eBook Full
Author: Craig D. Shoulders
Publisher: Prentice Hall
Published: 2000-03
Total Pages: 28
ISBN-13: 9780130888457
DOWNLOAD EBOOKAuthor: Craig D. Shoulders
Publisher:
Published: 2000
Total Pages: 15
ISBN-13:
DOWNLOAD EBOOKAuthor: Stephen J. Gauthier
Publisher:
Published: 2002
Total Pages: 196
ISBN-13: 9780891252597
DOWNLOAD EBOOKupdate to 2001 GAAFR
Author: Robert Newton Anthony
Publisher:
Published: 1999
Total Pages: 36
ISBN-13:
DOWNLOAD EBOOKGovernmental Accounting Standards Board (GASB) Statement 34 unfortunately requires state and local governments to prepare two different sets of financial statements for the same events: government-wide statements and fund statements. The government-wide statements are based on the interperiod equity concept. Statement 34 recognizes that this is the preferable concept for measuring an organization's performance. It uses accrual accounting. The fund statements report on eleven funds; each is a self-balancing set of accounts. The amounts reported are based on measurement principles currently used by governments; these principles differ from accrual accounting in important ways. They focus on accountability in the short term and are inconsistent with the interperiod equity concept. ... The government-wide system does have one important defect. It doesn't recognize that contributed capital transactions should not enter into the measure of performance based on interperiod equity. This can be corrected by separating operating items from nonoperating items.
Author:
Publisher:
Published: 1981
Total Pages: 188
ISBN-13:
DOWNLOAD EBOOKAuthor:
Publisher:
Published: 2001
Total Pages: 111
ISBN-13: 9780910065948
DOWNLOAD EBOOKAuthor: Governmental Accounting Standards Board Staff
Publisher: Rowman & Littlefield Education
Published: 2002-12-01
Total Pages: 272
ISBN-13: 9780910065849
DOWNLOAD EBOOKThis 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.
Author: Gary Heinfeld
Publisher: R & L Education
Published: 2003
Total Pages: 148
ISBN-13:
DOWNLOAD EBOOKGary Heinfeld has updated the definitive guide to help school districts implement the dramatic changes in accounting and reporting required by GASB Statement No. 34. Included are two new chapters: Achieving Excellence with Financial Reporting and GAO New Independence Standard. This book provides school district administrators with comprehensive guidance in implementing the new reporting model, affecting every school organization that issues financial statements in conformity with Generally Accepted Accounting Principles.
Author: Parsons Brinckerhoff
Publisher: Transportation Research Board
Published: 2008
Total Pages: 135
ISBN-13: 0309099323
DOWNLOAD EBOOKTRB¿s National Cooperative Highway Research Program (NCHRP) Report 608: GASB 34¿Methods for Condition Assessment and Preservation examines methodologies that integrate infrastructure inventory, condition assessments, minimum acceptable condition levels, and funding decisions with Governmental Accounting Standards Board (GASB) Statement No. 34 reporting requirements. The report also examines the operational and financial impacts of reporting under GASB 34. NCHRP Report 608 updates the findings contained in NCHRP Report 522: A Review of DOT Compliance with GASB 34 Requirements.