In S&P Survey, Governments Project the Costs of GASB 34
- Development of a Governmental Accounting Standard in the United States: GASB Statement No. 34. Patton, Terry K.; Hutchison, Paul D. // Southern Business & Economic Journal;2013, Vol. 36 Issue 1, p1
This study examines the historical development of Governmental Accounting Standards Board (GASB) Statement No. 34; Basic Financial Statements--and Management's Discussion and Analysis--for State and Local Governments and provides unique insights and perspectives to those interested in...
- GASB presents financial reporting model. // hfm (Healthcare Financial Management);Sep95, Vol. 49 Issue 9, p6
Reports that the Governmental Accounting Standards Board's `Preliminary Views of the Governmental Accounting Standards Board (GASB) has created a distinct financial reporting model for business-type activities. Contact information.
- The new governmental financial reporting model: Is GASB on the line? Foltin, Craig; Meier, Heidi Hylton // Ohio CPA Journal;Jan-Mar98, Vol. 57 Issue 1, p18
Presents information on the Exposure Draft (ED) of a proposed statement entitled `Basic Financial Statements and Management's Discussion and Analysis--for State and Local Governments,' which deals with a governmental financial reporting model, issued by the Governmental Accounting Standards...
- GASB issues `nonexchange' transactions statement. // Practical Accountant;Mar99, Vol. 32 Issue 3, p36
Reports that the United States Governmental Accounting Standards Board (GASB) has issued the Statement 33 which specifies financial statement regulations regarding nonexchange transactions statements. Classes of nonexchange transactions under the GASB statement.
- GASB Statement No. 34: The Dawn of a New Governmental Financial Reporting Model. Johnson, Laurence E.; Bean, David R. // CPA Journal;Dec99, Vol. 69 Issue 12, p14
Deals with the financial reporting model proposed in the statement no. 34 of the United States Governmental Accounting Standards Board (GASB). Objective of GASB in developing the model; Content requirements of statement no. 34 for management's discussion and analysis; Information on...
- GASB addresses investment valuation. // Practical Accountant;Feb96, Vol. 29 Issue 2, p54
Reports that the Governmental Accounting Standards Board (GASB) has decided that state and local governments should report their investments at fair value in their annual financial reports. Proposed standards for financial reporting; Plans of the GASB to expose its fair value proposals;...
- GASB Statement Amended. // Practical Accountant;Aug2000, Vol. 33 Issue 8, p30
Reports on the Governmental Accounting Standards Board's issuance of Statement No. 36, Recipient Reporting for Certain Shared Nonexchange Revenues, amending GASB Statement No. 33, Accounting and Financial Reporting for Nonexchange Transactions.
- Clarification of Statement 34. // Practical Accountant;Mar2001, Vol. 34 Issue 3, p18
Reports that the Governmental Accounting Standards Board has released an Exposure Draft of a proposed standard that would amend certain provisions of GASB Statement No. 34, Basic Financial Statements and Management's Discussion and Analysis for State and Local Governments. Provisions clarified...
- Major GASB reforms could start by May. Kaplan, David // Bond Buyer;02/09/99, Vol. 327 Issue 30575, p2
Reports on the reforms to the United States Governmental Accounting Standards Board. Financial reporting changes; Sorting of government funds and operations.