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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.
Gary Heinfeld has updated the definitive guide to help school districts implement the dramatic changes in accounting and reporting required by GASB Statement No. 34. Included are two new chapters: Achieving Excellence with Financial Reporting and GAO New Independence Standard. This book provides school district administrators with comprehensive guidance in implementing the new reporting model, affecting every school organization that issues financial statements in conformity with Generally Accepted Accounting Principles.
ASBO International's Accounting, Auditing, and Budgeting Committee has produced the definitive guide to help school districts implement the dramatic changes in accounting and reporting required by GASB Statement No. 34. This book provides school district administrators with comprehensive guidance in implementing the new reporting model, which affects every school organization that issues financial statements in conformity with Generally Accepted Accounting Principles. 2 book set [0-8108-4766-3] includes one copy each of GASB Statement No. 34 Implementation Recommendations for School Districts [1-57886-067-9] and Guide to Implementation of GASB Statement 34 on Basic Financial Statements_and Management's Discussion and Analysis_for State and Local Governments [0-91006-584-5].
ASBO International's Accounting, Auditing, and Budgeting Committee has produced the definitive guide to help school districts implement the dramatic changes in accounting and reporting required by GASB Statement No. 34. This book provides school district administrators with comprehensive guidance in implementing the new reporting model, which affects every school organization that issues financial statements in conformity with Generally Accepted Accounting Principles. 2 book set [0-8108-4766-3] includes one copy each of GASB Statement No. 34 Implementation Recommendations for School Districts [1-57886-067-9] and Guide to Implementation of GASB Statement 34 on Basic Financial Statements—and Management's Discussion and Analysis—for State and Local Governments [0-91006-584-5].
update to 2001 GAAFR
ASBO' International's Accounting, Auditing, and Budgeting Committee has produced the definitive guide to help school districts implement the dramatic changes in accounting and reporting required by GASB Statement No. 34. This book provides school district administrators with comprehensive guidance in implementing the new reporting model, which affects every school organization that issues financial statements in conformity with Generally Accepted Accounting Principles. 2 book set [0-8108-4766-3] includes one copy each of GASB Statement No. 34 Implementation Recommendations for School Districts [1-57886-067-9] and Guide to Implementation of GASB Statement 34 on Basic Financial Statements_and Management's Discussion and Analysis_for State and Local Governments [0-91006-584-5].