government accounting

• Government accounting

• Assessing students' learning in government accounting.

INTRODUCTION The purpose of this analysis is to assess the effectiveness of the teaching strategies and tools used in a government accounting course...

• Journal of International Business Research
• Vol. 10 Nbr. 2, July 2011

• Unrest in Government Accounting

Since 1984, the Governmental Accounting Standards Board (GASB) has provided standards and guidance for accounting and financial reporting to state and local government entities. Some, including the Government Finance Officers Association (GFOA), have proposed that GASB's mission may be complete and its ongoing operation should be reevaluated. Although the GFOA's lineage in government accounting and financial reporting guidance stretches back more than 100 years, little attention was paid until the mid-1970s, when organizations like the AICPA, the General Accounting Office, FASB, and the GFOA recognized a need. Since GASB's inception, a new financial reporting model has been on its agenda. From both a professional and a political standpoint, the issuance and implementation of GASB Statem...

• CPA Journal, The
• Vol. 78 Nbr. 3, March 2008

• Accounting for government grants.

The IRS has released Letter Ruling 201003005, which concludes that (1) nonreimbursable payments from the government to a corporate taxpayer to constru...

• The Tax Adviser
• Vol. 41 Nbr. 6, June 2010

• Investment companies and securities: Vaccines and bioterror countermeasures sales to Federal government; accounting guidance; interpretative release,

• FR, December 09, 2005
• Rules
• Securities and Exchange Commission

• Government Accounting

Government accounting has been viewed historically as a key element in the movement from absolute power, (i.e., the government or a ...

• Encyclopedia of Business and Finance
• A-I

• Communicating Performance: The Extent and Effectiveness of Performance Reporting by U.S. Colleges and Universities

Performance measures have long been a topic of interest in higher education although no consensus on the best way to measure performance has been achieved. This paper examines the extent and effectiveness of service efforts and accomplishment reporting by public and not-for-profit U.S. colleges and universities using survey data provided by the National Association of College and University Business Officers. Effectiveness is evaluated using the Government Accounting Standards Board (GASB) suggested criteria. Regression analysis suggests an association between the extent of disclosure and size, leverage, level of education provided, and regional accreditation agency. Private institutions rate themselves as more effective communicators. Effectiveness of communication is also associated w...

• Journal of Public Budgeting, Accounting & Financial Management
• Vol. 20 Nbr. 2, July 2008

• Unlocking Patterns of Alcohol Consumption in British Columbia Using Alcohol Sales Data: A Foundation for Public Health Monitoring

Alcohol sales data provide a more accurate indication of alcohol consumption than alternative methods such as population surveys. This information can be used to better understand epidemiological issues related to alcohol consumption, policy development and evaluation. Official sales records were collected for the 28 regional districts of British Columbia (BC) for 2002-2005, while homemade alcohol was estimated from survey data. Alcohol consumption rates were found to vary across geographic regions, by season, and with population level demographics. Government stores were the largest source of alcohol consumption in BC, accounting for 45.1% of total alcohol consumption in 2004. U-Brews/U-Vins accounted for 4.0%, private liquor stores accounted for 27.5% of the total, and homemade alcoho...

• Contemporary Drug Problems
• Vol. 36 Nbr. 3/4, October 2009

• Acquisition regulations: Cost Accounting Standards Board— Employee stock ownership plans sponsored by Government contractors; costs accounting,

• FR, July 22, 2005
• Proposed rules
• Federal Procurement Policy Office

• Why Still Defined Benefit Plans?

Employers are at risk with defined benefit plans because they must contribute enough to meet the cost of benefits that the plan defines. According to a recent survey conducted by the U.S. Government Accounting Office, the number of private DB pension plans has declined substantially over the past two decades. At the same time, the number of DC pension plans, such as 401(k)-type plans, has grown dramatically and resulted in a shift from DB plans to DC plans. The primary reason for the shift is that government regulations make DB plans cumbersome and costly to administer. In this study, we investigate the financial characteristics of firms that still sponsor DB plans. These firms are expected to be large in size and have stable or growing earnings and cashflows.

• Allied Academies International Conference. Academy of Accounting and Financial Studies. Proceedings
• Vol. 14 Nbr. 2, July 2009

• Thomas Sowell: Accounting for Government Greed

THOSE who are always accusing people in the private sector of "greed" almost never accuse government of greed, no matter what it does. Indeed, the question of whether the government is greedy almost never comes up, so most of us probably never think about it. The first time I was forced to think about it was some years ago, when a bank notified me that the government was about to seize a bank account of mine, unless I took action. Since I didn't owe the government any money, and was not accused of any crime, I was baffled.

• San Gabriel Valley Tribune
• October 13, 2010