GASB Draft Asks States, Localities to Disclose Investment Risk
- HB 2365 Protects Texans From Consequences of GASB 45. Combs, Susan; Duncan, Robert; Truitt, Vicki // Bond Buyer;6/11/2007, Vol. 360 Issue 32647, p35
The article comments on the possible damaging effect of the Governmental Accounting Standards Board Statement 45 (GASB 45), which requires Texas state and local governments to recognize and record retiree health insurance benefit costs as a financial obligation. The author stresses that GASB 45...
- Connecticut gov vetoes GAAP bill. // Accounting Today;8/6/2007, Vol. 21 Issue 14, p4
The article reports on the decision of Connecticut governor Jodi Rell to veto a GAAP bill that would have allowed the state to set its own accounting standards. She states his concern that the bill would permit comptroller Nancy Wyman to issue financial statements in whatever standards she...
- 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.