CPA Government & Nonprofit Report articles from June 2003

CPA Government & Nonprofit Report archives from June 2003

GASB issues Statement No. 40.(Governmental Accounting Standards Board)
June 1, 2003... In March 2003, the Governmental Accounting Standards Board (GASB) approved Statement No. 40 (Deposit and Investment Risk Disclosures) (GASB-40), which amends GASB Statement No. 3 (Deposits with Financial Institutions, Investments (Including...

Editor's note.(Governmental Accounting Standards Board has been very busy)(Brief Article)(Editorial)
June 1, 2003... While we wait for the new GAO Yellow Book and the changes in single audit to be announced, the Governmental Accounting Standards Board (GASB) has been very busy. We have a new GASB Statement No. 40 (Deposit and Investment Risk Disclosures)...

GASB issues ED on Financial Reporting for OPEB plans.(Governmental Accounting Standards Board releases the exposure draft on "Accounting and Financial Reporting by Employers for Postemployment Benefits Other Than Pensions")
June 1, 2003... Coincident with the release of the exposure draft (ED) on "Accounting and Financial Reporting by Employers for Postemployment Benefits Other Than Pensions," the Governmental Accounting Standards Board (GASB) also released an ED on financial...

OMB issues 2003 Compliance Supplement.(Office of Management and Budget)
June 1, 2003... The Office of Management and Budget (OMB) has issued its annual 2003 Compliance Supplement that will be effective for fiscal years ending June 30, 2003, and later. This Supplement continues a trend that the OMB has followed since the first...