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New guidance on the letter of transmittal.(The Accounting Angle)(Government Finance Officers Association's Governmental Accounting, Auditing, and Financial Reporting)
Traditionally, the focal point of the introductory section of a comprehensive annual financial report has been the letter of transmittal. While the National Council on Governmental Accounting established the requirement to present a letter of transmittal, that pronouncement provided no specific guidance on what its contents should be. (1) Rather, financial statement preparers have looked to the Government Finance Officers Association's Governmental Accounting, Auditing, and Financial Reporting, commonly known as the "Blue Book," for guidance on what they should include in a letter of transmittal.
The Governmental Accounting Standards Board's Statement No. 34, ...
- GFOA, the GASB, and performance measurement. (Letter to the Editor).(Government...
- Magazine article from: Government Finance Review February 1, 2002 700+ words
...an editorial in Government Finance Review and co-authored, with the executive director of GFOA, a letter to the Governmental Accounting Standards Board. Both outline objections to the GASB's service efforts and accomplishments project...
- Making the most of the new Blue Book.(Governmental Accounting, Auditing, and...
- Magazine article from: Government Finance Review Allison, Gregory S. April 1, 2005 700+ words
...and students of governmental accounting. Coupled with...significant changes in governmental accounting, auditing, and...literature on governmental accounting, auditing, and...contents of the letter of transmittal...
- Mixed reviews for GASB proposals on derivatives: Many balked at the added...
- Magazine article from: Accounting Today Cheney, Glenn September 18, 2006 700+ words
...easy, but the Governmental Accounting Standards Board...Generally, the comment letters supported the idea...association's letter stated. "However...economic risk," the letter explained. "Therefore...mentioned in a few letters. The Commonwealth...introduced its letter with ...
- GASB gets a grip on intangibles: 'A lot of governments did not apply the...
- Magazine article from: Accounting Today Cheney, Glenn August 20, 2007 700+ words
...CONN. -- The Governmental Accounting Standards Board...which overhauled governmental accounting and required intangible...Responding to comment letters received on an exposure...After comment letters complained that...
- Segal Comments on Pension Accounting and Financial Reporting to the...
- Newspaper article from: Business & Finance Week September 12, 2009 700+ words
The Segal Company recently submitted a letter to the Governmental Accounting Standards Board (GASB) in response to its Invitation...Public Sector Market Director, said that "Segal's letter was prepared by a team of actuaries who specialize...
- GASB Infrastructure Proposal To Gain Support From NASACT.(Governmental...
- Magazine article from: The Bond Buyer Hume, Lynn May 27, 1999 700+ words
...amp; Treasurers plans to support the Governmental Accounting Standards Board's infrastructure reporting...said yesterday. "We will be sending a letter indicating we are going to be in favor...infrastructure standard in a May 17 letter, saying such information "is paramount...
- The new governmental financial reporting model: is GASB on the line?...
- Magazine article from: The Ohio CPA Journal Foltin, Craig Meier, Heidi Hylton January 1, 1998 700+ words
...evidenced by a record number of comment letters. Table 1 lists the number of comment letters compared to other exposure drafts...success has not yet been achieved in governmental accounting. A possible cause may be the user groups...
- New and emerging GASB guidance. (Governmental Accounting Standards Board)
- Magazine article from: Government Finance Review Gathier, Stephen December 1, 1995 700+ words
In the past few months, the Governmental Accounting Standards Board (GASB) has issued several new pronouncements...not be permitted. * If the transaction is secured by a letter of credit rather than by cash collateral (or if securities...
Source: HighBeam Research, New guidance on the letter of transmittal.(The Accounting...