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Budgeting. (From the Library).(Review)(Brief Article)
"The Implications of GASB Statement No. 34 for Public Budgeting"
Chan, James
Public Budgeting & Finance, Fall 2001, pp. 79-87.
Although GASB Statement No. 34 has few direct references to budgeting, the implementation of the new accounting standards holds a number of important implications for the practice of state and local government budgeting. According to the author, GASB 34 may (1) emphasize the long-term perspective in budgeting; (2) stress the budget as a mechanism for public accountability; (3) encourage the inclusion of all units, functions, and activities in the budget; (4) activate the debate over accrual budgeting; (5) raise the need to project financial position; and (6) promote the appraisal of ...
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- GASB Statement 34 -- Update for Michigan Schools.(Brief Article)
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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...
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