Author : Governmental Accounting Standards Board Staff
Release : 2002-12-01
Genre : Education
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Book Rating : 849/5 ( reviews)

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Guide to Implementation of GASB Statement 34 on Basic Financial Statements--and Management's Discussion and Analysis--for State and Local Governments - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Guide to Implementation of GASB Statement 34 on Basic Financial Statements--and Management's Discussion and Analysis--for State and Local Governments write by Governmental Accounting Standards Board Staff. This book was released on 2002-12-01. Guide to Implementation of GASB Statement 34 on Basic Financial Statements--and Management's Discussion and Analysis--for State and Local Governments available in PDF, EPUB and Kindle. This guide will help all financial statement preparers and attestors implement GASB Statement No. 34 requirements. Organized in a question-and-answer format, the guide includes 300 questions and answers, over 50 illustrative financial statement exhibits, and 10 'how-to' exercises. Dozens of questions address capital assets, depreciation, infrastructure, and the modified approach. Alternatives that may be available to governments in meeting certain display or disclosure requirements of GASB Statement No. 34 are also presented. The full text of the Standards section of GASB Statement No. 34, as well as a topical index and the cross-references, help the reader identify and research specific issues.