GASB 34's New Infrastructure Asset Reporting Requirements: Are You Ready?
|Year of publication:||
|Authors:||Robbins, Walter ; Houston, Richard|
The government accountants journal : financial management in the public sector. - Alexandria, Va., ISSN 0883-1483, ZDB-ID 7166801. - Vol. 51.2002, 2, p. 42-51
GASB 34: New Requirements for General Capital Assets - States, cities, towns, villages, and school districts and public utilities must now capitalize all general fixed assets, including general infrastructure assets. These assets will now be reported on the Statement of Net Assets, and the annual cost of using such assets will be charged to the Statement of Activities as an operating expense. ...
Robbins, Walter, (2002)
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