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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].
Prepared in response to ASBO International members' requests for help preparing financial statements under the Governmental Accounting Standards Board's Statement No. 34, this guide provides a wealth of information about new requirements for accounting and reporting. The guide outlines the sections of a Comprehensive Annual Finance Report (CAFR) under GASB Statement No. 34 and offers specific examples of financial statements and other applicable financial information included in actual CAFRs prepared by school systems. The appendix includes two CAFRs prepared for the same school system: one prepared using the old reporting model and one prepared using the new reporting model. The book is an invaluable tool for school systems that are preparing CAFRs for submission to ASBO International for a Certificate of Excellence in Financial Reporting.
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.
In the new edition of this essential, all-inclusive text, the authors provide more important research for future principals and others enrolled in graduate-level school finance courses. Written in a style that is highly readable, the book offers strong connections to real-world experiences. Readers get both a broad overview of funding concepts and a detailed examination of daily funding operations and will come away with a deep understanding of the relationship between money and student achievement. New to this edition:Current research on the impact of money on student learning outcomes, New concepts that are gaining traction, such as sustainability, Current web resources and recommended reading
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