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Understanding management discussion and analysis.(financial reporting )(Editorial)
January 1, 2003... As I travel around the country, the one aspect of Governmental Accounting Standards Board (GASB) Statement No. 34 (Basic Financial Statements--and Management's Discussion and Analysis--for State and Local Governments) (GASB-34), which has...
Addressing the problems of implementing FASB Statement No. 136.
January 1, 2003... The Financial Accounting Standards Board (FASB) issued Statement No. 136 (Transfers of Assets to a Not-for-Profit Organization or Charitable Trust That Raises or Holds Contributions for Others) (FAS-136) that had an effective date for all...