GASB appoints 2 to advisory board
- TIC are concerns about GASB's new financial reporting model. // CPA Journal;Sep97, Vol. 67 Issue 9, p11
Focuses on the concerns of Technical Issues Committee (TIC) of American Institute of Certified Public Accountants (AICPA) with Governmental Accounting Standards Board's (GASB) proposed accounting model for states and governments. Difficulties in understanding the model; Implications of the...
- Changing how governments report their finances. // Practical Accountant;Apr97, Vol. 30 Issue 4, p59
Reports on the Governmental Accounting Standards Board's proposal to change the way state and local governments report on their finances. Goal of the proposals; Proposed requirements; Contact information.
- Reporting model ed issued by GASB. // CPA Journal;Feb97, Vol. 67 Issue 2, p8
Reports on the US Government Accounting Standards Board's (GASB) exposure draft of its proposed financial reporting model for governmental and business-type activities. Refinement of the dual perspective approach introduced in the GASB's Preliminary Views document called `Governmental Financial...
- GASB Reporting Model Statements. // Practical Accountant;Aug2001, Vol. 34 Issue 8, p22
Reports that the United States-based Governmental Accounting Standards Board has issued accounting standards as of August 2001. Provisions of the accounting standards.
- GASB looks to clarify not-for-profit accounting principles. // Practical Accountant;Apr95, Vol. 28 Issue 4, p75
Reports that the Governmental Accounting Standards Board (GASB) has issued a proposal that seeks to clarify the use of not-for-profit accounting and reporting principles by government entities. Specifications of the proposal; Contact information.
- GASB proposal on `non-exchange' transactions. // Practical Accountant;Jan2000, Vol. 33 Issue 1, p20
Informs on a proposal by the United States Governmental Accounting Standards Board that addresses the accounting by recipients of certain shared revenues derived from `non-exchange' transactions.
- Measuring Financial Stress on State and Local Governments. Ghany, Khaled Abdel // CPA Journal;Oct2009, Vol. 79 Issue 10, p38
The article reports that a governmental accounting standards board (GASB) exposure draft (ED) proposes that government accountants reveal in their comprehensive annual financial report the ability of a government entity to proceed. The ED applies the methodology used by the Statement on Auditing...
- Reporting Restricted Net Assets. Loyd, D. Scot; Crawford, Michael A. // Governmental GAAP Update Service;6/15/2007, Vol. 7 Issue 11, p1
The article focuses on the addition of a new classification of equity accounts within the financial statements of a state or local government entity in the Statement No. 34 issued by the U.S. Governmental Accounting Standards Board (GASB). The standard also requires the reporting of net assets...
- Reminder of Upcoming GASB Implementation Dates. Loyd, D. Scot; Crawford, Michael A. // Governmental GAAP Update Service;10/15/2007, Vol. 7 Issue 19, p1
The article offers updates on various statements issued by the U.S. Governmental Accounting Standards Board (GASB). GASB-27 or the Reduction in Maximum Amortization Period for the Unfunded Actuarial Liability, which will take effect after June 2006, sets the standards for the measurement,...