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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.
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.
update to 2001 GAAFR