Features - Component Unit Reporting in the New Reporting Model - The new reporting approach required by GASB 34 has created a number of challenges in its interpretation and implementation. Based on an analysis of more than 200 comprehensive annual financial reports, the authors conclude that GASB should modify the definition of and reporting options for major discretely presented component units. ...
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|Authors:||Kinnersley, Randall L. ; Smith Jr, G.Robert|
The CPA journal. - New York, NY : New York State Soc. of Certified Public Accountants, ISSN 0094-2049, ZDB-ID 8606109. - Vol. 71.2001, 10, p. 40-47
Crawford, Dean, (1998)
Focus on Material Terminology - A Primer for Writing an Effective Management's Discussion and Analysis - How can government finance officers write the MD& A so that it is understandable and easily readable for a broad spectrum of potential readers? The authors discuss GASB Statement No. 34's requirements and simple ways to make the MD& A easier to read.
Patton, Terry K., (2001)
Kinnersley, Randall L., (2008)
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