The Governmental Accounting Standards Board (GASB) met twice this past summer by teleconference and twice in regular meetings. Pursuant to its deliberations at those meetings, the board issued four new due-process documents. The board also deliberated on issues associated with various ongoing projects on its technical agenda. Following minor changes, the board voted unanimously to approve the issuance of SGAS 53, Accounting and Financial Reporting for Derivative Instruments. The board also agreed to issue an ED on Codification of Accounting and Financial Reporting Guidance Contained in the AICPA Statements on Auditing Standards that would incorporate certain relevant guidance from the American Institute of Certified Public Accountants (AICPA) into the GASB's authoritative literature (e...
... principles used in the preparation of financial statements of state and local governmental entitie... This Statement Will Improve Financial Reporting . The requirements in this Statement will improve ... for Conclusions/10-16 Appendix C: Codification Instructions/17 INTRODUCTION . 1. The objective of...
EPA and NHTSA, on behalf of the Department of Transportation, are issuing this joint proposal to further reduce greenhouse gas emissions and improve fuel economy for light-duty vehicles for model years 2017-2025. This proposal extends the National Program beyond the greenhouse gas and corporate average fuel economy standards set for model years 2012-2016. On May 21, 2010, President Obama issued a Presidential Memorandum requesting that NHTSA and EPA develop through notice and comment rulemaking a coordinated National Program to reduce greenhouse gas emissions of light-duty vehicles for model years 2017- 2025. This proposal, consistent with the President's request, responds to the country's critical need to address global climate change and to reduce oil consumption. NHTSA is proposing C...
... 8. Warranty, Defect Reporting, and Other Emission-related Components Provisions.... of a MY 2025 vehicle and, even after accounting for the higher vehicle cost, consumers would save ... in many parts of the U.S., causing financial hardship for many families and businesses. The exp... (OEMs), automotive suppliers, non-governmental organizations, states and local governments, infra... historic reference point, and not a codification of any specific procedures or fuel economy improve...
... in 1984 under the auspices of the Financial Accounting Foundation to establish financial accouunting and reporting standards for state and local government entities....BIBLIOGRAPHY. Codification of Governmental Accounting and Financial Reporting...
A recent GASB exposure draft (ED) proposes that government accountants disclose in the comprehensive annual financial report any substantial doubt about the ability of a government entity to continue as a going concern. The ED uses the approach/methodology introduced by the AICPA's Statement on Auditing Standards 59. A financially troubled government entity normally goes into a financial stress phase before reaching bankruptcy. A financial stress prediction model for state and local governments, presented in this this article, can be used by government accountants and auditors in order to take the necessary corrective actions before a government entity reaches the point where it is unable to continue as a going concern or faces bankruptcy. State and local governments need a prediction m...
..., the GASB issued an exposure draft- "Codification of Accounting and Financial Reporting Guidance Con... of substantial doubt about a governmental entity's ability to continue as a going concern in...
...1, Compilation and Review of Financial Statements, AICPA, Professional Standards, vol. 2,...2, Reporting on Comparative Financial Statements, AICPA, Profes... financial reporting provisions of a governmental regulatory agency to whose jurisdiction the entity... are periodically incorporated in the Codification of Governmental Accounting and Financial Reporting...
Governmental Accounting Standards Board
... in 1984 to establish and improve financial reporting standards for state and local government... was to develop and maintain a codification of effective financial reporting standards for sta...
...The National Committee on Municipal Accounting (NCMA) was established in 1934 by the Government F... and began to promulgate formal standards. It issued the first "blue book" in 1936, Bulletin...The National Council on Governmental Accounting (NCGA), which succeeded the NCMA, initi...The GASB's 1987 Codification of Governmental Accounting and Financial Reporting...
...The use of governmental accounting remained unchanged during the evolution...The basic foundation of governmental financial accounting and reporting in the United States was ... by the Governmental Accounting Standards Boards (GASB) in its "Objectives of Financial Repo...GASB codification identifies three fund groups—governmental, propr...
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