Bridging the GASB Gap
- GASB issues tech bulletin, interpretation. // Practical Accountant;Jan98, Vol. 31 Issue 1, p55
Presents information on a technical bulletin issued by the Governmental Accounting Standards Board (GASB). Identification of what the bulletin was about; Details on GASB's interpretation of NO.5, Property Tax Revenue Recognition in Governmental Funds.
- GASB issues taxpayer-assesses tax revenues standard. // Practical Accountant;Feb94, Vol. 27 Issue 2, p59
Reports that the Governmental Accounting Standards Board has issued a statement on accounting for taxpayer-assessed revenues. Requirements of statement.
- New GASB debt refunding statement. // Practical Accountant;Feb94, Vol. 27 Issue 2, p59
Reports that the US Governmental Accounting Standards Board has issued a statement on the debt refunding statements of state and local governments. Components of regulations; Comparisons to previous system.
- Overview of small government financial environment. // Practical Accountant;Jul96, Vol. 29 Issue 7, p71
Highlights a Governmental Accounting Standards Board's (GASB) research report that provides the GASB and other interested parties with a comprehensive overview of the small government financial reporting environment. Important aspects of the report; Contact information.
- GASB issues implementation guide for statement no. 14. // Practical Accountant;Sep94, Vol. 27 Issue 9, p66
Reports that the US Governmental Accounting Standards Board has issued implementing guidelines for its regulations. Components of guidelines; Availability of guidelines.
- GASB sets hearings on comprehensive financial reporting models. // Practical Accountant;Sep94, Vol. 27 Issue 9, p66
Reports that the US Governmental Accounting Standards Board will hold public hearings on financial models for local and state governments. Purpose of hearings; Schedule of hearings.
- GABS dealing with `nonexchange' transactions. // Practical Accountant;Jun97, Vol. 30 Issue 6, p62
Reports on the United States Governmental Accounting Standards Board's (GASB) proposed guidance for `nonexchanged' transactions. Specification of the proposal; When the proposal would come into effect; Requirements of the proposal.
- GASB: Gov'ts Must Report Key Fund-Raising Entities. Hume, Lynn // Bond Buyer;5/29/2002, Vol. 340 Issue 31396, p4
Reports on the release of guidance for state and local governments by the Governmental Accounting Standards Board in the U.S. Inclusion of information from nonprofit fund-raising organizations on the financial statements; Effectivity of Statement Number 39; Design of the guidance.
- GASB issues three final pronouncements. Langowski, Stephen F. // CPA Journal;Jan1994, Vol. 64 Issue 1, p10
Presents the Governmental Accounting Standards Board's pronouncements on three topics. Accounting for municipal solid waste landfill closure and postclosure costs; Accounting standards for colleges and universities; Accounting and financial reporting for proprietary funds.