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Understanding new notes and supplements required under GASB 34.
October 1, 2004... One of the questions I often get in my accounting seminars is a request to summarize the new notes required under GASB 34. While phase 1 and 2 governments have already implemented GASB 34, it is possible they may have overlooked one of the...
Editors's note.(Brief Article)
October 1, 2004... That time of year has come when the June 30 and Sept. 30 government fiscal year ends (as well as other year ends) must have their annual financial statements audited and financial statements issued. I thought it would be appropriate to review...
Advice for proceeding when small government has no analysis.(What, No MD&A?)(Management Discussion and Analysis)
October 1, 2004... The vast majority of the phase 1 and 2 state and local governments prepared their Management Discussion and Analysis (MD&A) as required by GASB in Statement 34. However, as the phase 3 local governments (those with less than $10 million dollars...