Guide to implementation of GASB statement 34 on basic financial statements-and management's discussion and analysis-for state and local govenments : questions and answers

書誌事項

Guide to implementation of GASB statement 34 on basic financial statements-and management's discussion and analysis-for state and local govenments : questions and answers

(Implementation guides)

Governmental Accounting Standards Board of the Financial Accounting Foundation, c2000

タイトル別名

Implementation guide : GASB statement 34

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注記

Includes bibliographical references index

内容説明・目次

内容説明

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.

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詳細情報

  • NII書誌ID(NCID)
    BA50429436
  • ISBN
    • 0910065845
  • LCCN
    00132271
  • 出版国コード
    us
  • タイトル言語コード
    eng
  • 本文言語コード
    eng
  • 出版地
    Norwalk, Conn.
  • ページ数/冊数
    x, 261 p.
  • 大きさ
    28 cm.
  • 親書誌ID
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