Bridging the Gap -- Using Modified Accrual Accounting Systems to Prepare Full Accrual Government-wide Financial Statements - Local governments will either use existing modified accrual basis or purchase new full accrual accounting systems to meet reporting requirements of GASB 34. The article describes an approach that uses existing account groups as a bridge between information provided by a ...
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|Authors:||George Durler, M. ; Carment, Thomas M. ; Kennett, Danny L.|
The government accountants journal : financial management in the public sector. - Alexandria, Va., ISSN 0883-1483, ZDB-ID 7166801. - Vol. 51.2002, 1, p. 46-57
Activity-Based Costing in Large U.S. Cities: Costs and Benefits - A survey of large U.S. cities revealed that only 16 percent use activity-based costing. About half of the respondents from cities that use ABC agreed the information was useful and the benefits covered its costs. Respondents from cities that did not use ABC were uncertain or skeptical of ABC's benefits.
Kennett, Danny L., (2007)
Carment, Thomas M., (2001)
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