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<a href="http://www.accessmylibrary.com/coms2/summary_0286-13088355_ITM" title="Facts and information about Major changes to CAFR statistical section: GASB statement no. 44 will significantly modify the statistical section of the comprehensive financial report, with the aim of providing a broader focus, improving comparability, and encompassing accrual-based data.(The Accounting Angle)">Major changes to CAFR statistical section: GASB statement no. 44 will significantly modify the statistical section of the comprehensive financial report, with the aim of providing a broader focus, improving comparability, and encompassing accrual-based data.(The Accounting Angle)</a>
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Major changes to CAFR statistical section: GASB statement no. 44 will significantly modify the statistical section of the comprehensive financial report, with the aim of providing a broader focus, improving comparability, and encompassing accrual-based data.(The Accounting Angle)
This past May, the Governmental Accounting Standards Board issued Statement No. 44, Economic Condition Reporting: The Statistical Section (an amendment of NCGA Statement 1). The new standard will significantly modify the statistical section of the comprehensive annual financial report. The new guidance is scheduled to take effect for fiscal periods beginning after June 15, 2005.
BACKGROUND
The GASB was persuaded that changes to the statistical section were needed for three reasons.
To provide a broader focus. Previous authoritative guidance on the statistical section focused exclusively on general-purpose local governments supported principally ...
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Source: HighBeam Research, Major changes to CAFR statistical section: GASB statement no. 44 will...