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.
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|Authors:||Patton, Terry K.; Kinnersley, Randall L.; Patton, Suesan R.|
The government accountants journal : financial management in the public sector. - Alexandria, Va., ISSN 0883-1483, ZDB-ID 7166801. - Vol. 50.2001, 4, p. 52-62
Kinnersley, Randall L., (2008)
Homeland Security and Natural Disasters: Are States Up to the Financial Demands? Bioterrorism, bombs, unsecured borders, mad cow disease, Avian flu, hurricanes, floods, earthquakes, other natural disasters -- Our newspapers regularly contain stories about the occurrence, prevention or after-math of such events. Are state governments ready to meet these critical challenges now and in the future? ...
Kinnersley, Randall L., (2007)
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. ...
Kinnersley, Randall L., (2001)
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