CPA Government & Nonprofit Report articles from May 2003

CPA Government & Nonprofit Report archives from May 2003

GASB releases exposure draft on OPEB.(Governmental Accounting Standards Board, postemployment benefits)
May 1, 2003... After many months of debate, the Governmental Accounting Standards Board (GASB) has issued an exposure draft (ED) on other postemployment benefits (OPEB). These benefits include postemployment health care, as well as other benefits, such as...

Editor's note.
May 1, 2003... As we watch the war in Iraq developing on our TV sets, it is easy to forget that life must go on in the United States. Our thoughts go out to all of those in the military and we hope for their safe and early return. The Governmental...

Understanding the yellow book CPE requirements.(continuing professional education, General Accounting Office; auditing standards)
May 1, 2003... Hardly a day goes by without someone calling or emailing me with a question regarding the Yellow Book continuing professional education (CPE) requirements. Even though these requirements have been in existence for over a decade, there are still...

Questions and unofficial answers on GASB-34. (Q&A).
May 1, 2003... Q. I prefer to show the budget to actual statement with the rest of the basic statements, rather than as required supplementary information (RSI). Can I still do this? A. Yes. Footnote 53 on page 46 allows the preparer to report the budget...