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

DOWNLOAD EBOOK

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.

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:

DOWNLOAD EBOOK

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.

Governmental GAAP Guide
Governmental GAAP Guide

Author: Michael A. Crawford

Publisher: CCH Incorporated

Published: 2007-10

Total Pages: 0

ISBN-13: 9780808091301

DOWNLOAD EBOOK

Governmental GAAP Guide discusses all the promulgated accounting principles applicable to financial reporting by state and local governments. It delivers a thorough analysis of GASB Statements, GASB Interpretations, GASB Technical Bulletins, NCGA Statements, NCGA Interpretations and certain AICPA Statements of Position, as well as Auditing and Accounting Guides. Everything has been analyzed and restated in plain English and is supported by timesaving examples and illustrations. The Guide alerts readers to and discusses financial accounting and reporting standards necessary to prepare the basic external financial statements of a governmental entity. (A companion publication, Governmental GAAP Practice Manual, illustrates how governmental financial statements are prepared based on the standards established by GASB-34 and beyond.)