Experts to Alabama GFOA: GASB-34 Won't Be So Bad
- CEO integrity can help stop investor pullback. // New Orleans CityBusiness (1994 to 2008);8/12/2002, Vol. 22 Issue 60, p26
Editorial. Comments on U.S. Securities and Exchange Commission (SEC) Order 4-460, which requires principal financial officers of certain publicly held companies to file sworn statements regarding the accuracy of earnings reports. New Orleans, Louisiana-based Hibernia Corp.'s designation as one...
- Early Experiences: GASB 34 Infrastructure Reporting. Cagle, Ron F. // AACE International Transactions;2002, p07.1
Focuses on GASB 34, the Statement No. 34 of the U.S. Governmental Accounting Standards Board, which forms the body of standards that will govern the accounting and financial reporting of government entities. Implications of GASB 34 to cost engineering; Historical perspective on cost accounting;...
- SAB 101'S REQUIREMENTS FOR REVENUE RECOGNITION. Moody, Lailani; Illiano, Gary // CPA Journal;May2000, Vol. 70 Issue 5, p68
Deals with the Staff Accounting Bulletin (SAB) 101, Revenue Recognition in Financial Statements, issued in response to the United States Securities and Exchange Commission's concerns over financial reporting abuses. Prerequisites for revenue recognition; Persuasive evidence of an arrangement;...
- Govts. asked to report detailed infrastructure costs. Ford, Tom // Crain's Cleveland Business;11/22/99, Vol. 20 Issue 47, p17
Reports on the United States Government Accounting Standards Board's plan to require state, county, and city governments to include the depreciated value or maintenance costs of their infrastructure assets in their annual financial reports. Board's opinion that previous financial reports give...
- SEC guidance. // Practical Accountant;Feb2000, Vol. 33 Issue 2, p17
Reports on the United States Securities and Exchange Commission's issuance of Staff Accounting Bulletin No. 101. Guidance on the recognition, presentation, and disclosure of revenue in financial statements; Commission's proposal rules to ban selective disclosure of material information.
- 4.1 FINANCIAL REPORTING AND ACCOUNTING: AN OVERVIEW. Young, Ben // Investors' Guide to the United Kingdom;2012/2013, p175
The article discusses government policy regarding financial reporting and accounting in Great Britain as of 2012-2013. Topics highlighted include general principles in financial reporting, accounting-related regulations, accounting principles and financial reporting. Also highlighted are...
- GASB Finally Issues New Governmental Reporting Model Statement, but the Controversy Continues! Weatherman, Mark S.; Foltin, Craig // Ohio CPA Journal;Jan-Mar2000, Vol. 59 Issue 1, p55
Anew governmental financial reporting model has been on the Governmental Accounting Standards Board (GASB) agenda since its inception in 1984. The old fund based model has long been criticized for falling short of user needs and being inferior to the private sector model.
- FRS 18. // Financial Management;Feb2001, p5
Reports on the FRS 18 rule on financial reporting which supersedes disclosures of accounting policies by the Accounting Standards Board of Great Britain. Coverage of FRS 18.
- Comptroller's New Disclosure Regulations. Watson, Justin T. // Banking;Jun67, Vol. 59 Issue 12, p22
Discusses the changes in the comptroller's regulation in the Form and Content of Financial Statements, which was issued in the U.S. on May 1, 1967. Contents of annual reports; Requirement for accrual accounting; Reaction of the American Bankers Association; Requirement provisions about fixed...