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
Author(s)
Bibliographic Information
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
- Other Title
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Implementation guide : GASB statement 34
Available at 2 libraries
Note
Includes bibliographical references index
Description and Table of Contents
Description
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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