AccessMyLibrary provides FREE access to over 30 million articles from top publications available through your library.
Close
Create a link to this page
Copy and paste this link tag into your Web page or blog:
<a href="http://www.accessmylibrary.com/coms2/summary_0286-10176527_ITM" title="Facts and information about Two New GASB Standards.">Two New GASB Standards.</a>
Close
Set up an RSS feed that alerts you when new articles from Government Finance Review are available.
Frequently asked questions about RSS feeds
Two New GASB Standards.
In June, the Governmental Accounting Standards Board (GASB) released two new authoritative pronouncements. One of these new standards amends and clarifies various aspects of the new governmental financial reporting model. The other promulgates several new note disclosure requirements.
Reporting Model Changes
GASB Statement No. 37, Basic Financial Statements--and Management's Discussion and Analysis--for State and Local Governments: Omnibus, is designed to resolve a number of technical issues that have arisen in connection with the implementation of the new governmental financial reporting model established by GASB Statement No. 34, Basic Financial ...
Related articles from newspapers, magazines, journals, and more
For more facts and information, see all results
- Proposed Technical Amendments to GASB Statement No. 34.
- Magazine article from: Government Finance Review April 1, 2001 700+ words
...proposes to amend GASB Statement No. 34 so...adoption of the modified approach. The GASB...been using the modified approach for infrastructure...accounting to the modified approach. * Definition of a segment. GASB Statement No. 34 defines...
- What the Accountant Must Know ABOUT Governmental Accounting Standards Board...
- Magazine article from: The National Public Accountant GRIPPO, FRANK SIGEL, JOEL September 1, 2001 700+ words
...LOCAL GOVERNMENTS Governmental Accounting Standards Board (GASB) Statement Number 34 is one of the most significant changes in governmental...anticipated expected lives with the exception that we use the modified approach in the event the capital assets are of an infrastructure...
- AssetWorks Announces Support for Key State and Local Government Financial...
- Press release article from: Business Wire January 19, 2000 700+ words
...announced today that FM Enterprise supports GASB Statement 34, a new financial reporting requirement...universities and public school systems. GASB Statement 34 requires governments to report on...we didn't know better, we'd say GASB Statement 34 was written to take advantage of...
- Major changes to CAFR statistical section: GASB statement no. 44 will...
- Magazine article from: Government Finance Review Gauthier, Stephen J. August 1, 2004 700+ words
...supported principally by property taxes. GASB Statement No. 44 offers its guidance in terms...and potentially confusing readers. GASB Statement No. 44 offers extensive descriptive...local government financial reports. GASB Statement No. 44 takes full advantage of that...
- Clarifying GASB Statement No. 34: help for preparers and auditors of...
- Newspaper article from: The Practicing CPA October 1, 2002 700+ words
...Accounting Standards Board (GASB) issued GASB Statement No. 34, Basic Financial Statements...for State and Local Governments. GASB Statement No. 34 established new requirements...financial reporting model required by GASB Statement No. 34 and related pronouncements...
- Final GASB guidance on derivatives: a number of arrangements that might...
- Magazine article from: Government Finance Review Gauthier, Stephen J. December 1, 2008 700+ words
...have been excluded from the scope of GASB Statement No. 53: normal purchase and sales...The financial reporting guidance in GASB Statement No. 53 (as opposed to its disclosure...value. To avoid a potential mismatch, GASB Statement No. 53 requires that the recognition...
- SymPro Announces Support for GASB Statement 31.
- Press release article from: PR Newswire October 2, 1998 700+ words
...Reporting functions in accordance with the recent requirements of Government Accounting Standards Board (GASB) Statement 31. GASB Statement 31 requires a new level of portfolio reporting that incorporates change in fair value as part of total...
- GASB Statement 34 -- Update for Michigan Schools.(Brief Article)
- Magazine article from: Leader's Edge Burgess, Robert L. March 1, 2001 700+ words
For auditors with governmental clients, or CPAs working in government, the arrival of GASB Statement 34 impacts accounting procedures and financial statements. The good news for those with school district clients is that the Michigan...
- GASB Statement No.34 Phase-In Begins this Year.
- Magazine article from: The Ohio CPA Journal Bukovinsky, David M. July 1, 2001 700+ words
...programs are listed beneath the appropriate total columns to arrive at the change in net assets. Fund Financial Statements GASB Statement No. 34 requires preparation of financial statements for the major fund groups, governmental, proprietary, and fiduciary...
- Revisiting GASB Statement 44, Statistical Section.(Governmental Accounting...
- Newspaper article from: CPA Government & Nonprofit Report March 1, 2006 700+ words
GASB Statement 44 substantially changes the Statistical Section in government Comprehensive Annual Financial Reports (CAFR). If a government...
Source: HighBeam Research, Two New GASB Standards.