Detail How to Implement GASB 34   Oleh:  Chase, Bruce W. ; Triggs, Laura B. Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 192 no. 5 (Nov. 2001), page 71-80. Topik: FINANCIAL; implement; GASB 34 Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.13 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel Outside the District of Columbia, changes don’t come much bigger than this : New financial reporting requirements from the Governmental Accounting Standards Board (GASB) mean state and local governments must revamp both the form and substance of their financial reports. The new model requires government - wide statements containing information - not previously collected - that will make it easier for financial statement users to measure operational accountability by accounting for activities as business enterprises do. In the statement of activities, for example, governments will have to capitalize - not expense - the purchase of fixed assets. In addition, the financial statements’ format will reflect the net cost of government services, such as providing for public safety and education. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

Copyright © 2006, 2007 Unika Atma Jaya, all rights reserved