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. ...
|Year of Publication:||
|Contributors:||Kinnersley, Randall L.; Smith Jr, G.Robert|
|Type of Publication:||Article|
|Title record from database:|| OLC-SSG Economic Sciences|
|Availability:||More access options|
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