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Accounting and Financial Reporting for Pensions—an amendment of GASB Statement No. 27 June 2012 Amended by various GASBS; Partially superseded by GASBS 73; 69. Government Combinations and Disposals of Government Operations January 2013 Amended by GASBS 76, 92, and 100; 70. Accounting and Financial Reporting for Nonexchange Financial Guarantees
Government auditing standards and circular A-133 audits, February 1, 2013: 28-11: 2014: Government auditing standards and circular A-133 audits, February 1, 2014: 28-12: 2015: Government auditing standards and single audits, February 1, 2015: 28-13: 2016: Government auditing standards and single audits, April 1, 2016: 28-14: 2017: Government ...
The objectives for which government entities apply accountancy that can be organized in two main categories: - The accounting of activities for accountability purposes. In other words, the representatives of the public, and officials appointed by them, must be accountable to the public for powers and tasks delegated.
Accrual accounting in the public sector is a method to present financial information on government operations. [1]: 45 [2]: 3 Under accrual accounting, income and expenditure transactions are recognized when they occur, regardless of when the associated cash payments are made.
The Governmental Accounting Standards Board (GASB) is the source of generally accepted accounting principles (GAAP) used by state and local governments in the United States. [1] As with most of the entities involved in creating GAAP in the United States, it is a private, non-governmental organization.
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Other organizations involved in determining United States accounting standards include: Governmental Accounting Standards Board (GASB). Created in 1984, the GASB addresses state and local government reporting issues. Its structure is similar to that of the FASB's, and the FASB and GASB are located together and share resources.
U.S. Census Bureau/Governments Organization/Volume 1; Government Accounting Standards Board; 2006 Government Finance and Employment Classification Manual, U.S. Census Bureau; 2007 Governments Integrated Directory, U.S. Census Bureau; IRS tax-exempt bond information Archived 2012-08-25 at the Wayback Machine; Municipal Research and Services ...