Detail Government Reporting Faces An Overhaul   Oleh:  Klasny, Edward M. ; Williams, James M. Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 189 no. 1 (2000), page 49-52. Topik: government; government; reporting; overhaul Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.10 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel State and local governments must change their financial reporting. The focus is shifting from straight forward stewardship reports that include only accountability information to a more corporate - style analysis of the long - term impact of financial management decisions. The expected result : Reports will be based on more-consistent information about an entity’s financial condition and will have greater relevance. This change is mandated by GASB Statement no. 34, Basic Financial Statements - and Management’s Discussion and Analysis - for State and Local Governments, issued last June (for statement text see JofA, Oct. 99, page 112). GASB arrived at the new model based on research that included the views of national preparers and user groups, gathered at many public hearings and focus groups. We review the model’s key elements, the implementation guidance and GASB expectations of how the change will affect state and local governments and the financial community. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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