Guide to Implementation of GASB Statement 34 on Basic Financial Statements and Management's Discussion and Analysis for State and Local Governments: Questions and Answers (Paperback)Financial Accounting Foundation. Governmental Accounting Standards Board (author)
Paperback 272 Pages / Published: 10/01/2003
- Publisher out of stock
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.
Publisher: Rowman & Littlefield
Number of pages: 272
Weight: 454 g
Dimensions: 229 x 152 x 25 mm
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