Guide to Implementation of GASB Statement 3 on Deposits with Financial Institutions, Investments (including Repurchase Agreements) and Reverse Repurchase Agreements
Guide to Implementation of GASB Statement 3 on Deposits with Financial Institutions, Investments (including Repurchase Agreements) and Reverse Repurchase Agreements

Author:

Publisher:

Published: 1991

Total Pages: 92

ISBN-13:

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This implementation Guide is intended to be both a learning tool and a ready reference tool. The material is presented in a question-and-answer format. Most of the Q & As were developed from technical inquiries on GASB statement no. 3, Deposits with financial institutions, investments, (including repurchase agreements), and reverse repurchase agreements, and GASB technical bulletin no. 821. Applying paragraph 68 of GASB statement 3.

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.