It's Time to Implement GASB Statement 54

Autor/inn/en	Heinfeld, Gary; Nuehring, Bert
Titel	It's Time to Implement GASB Statement 54
Quelle	In: School Business Affairs, 78 (2012) 1, S.25-26 (2 Seiten) PDF als Volltext Verfügbarkeit
Sprache	englisch
Dokumenttyp	gedruckt; online; Zeitschriftenaufsatz
ISSN	0036-651X
Schlagwörter	Definitions; Educational Finance; Position Papers; Finance Reform; Change Strategies; Financial Policy; Budgeting; Expenditures; Program Implementation; School Districts + Suchen Sie Ihr Suchwort? Begriffsbestimmung; Bildungsfonds; Positionspapier; Financial reform; Finanzreform; Lösungsstrategie; Fiscal policy; Finanzpolitik; Ausgaben; School district; Schulbezirk
Abstract	In February 2009, the Governmental Accounting Standards Board (GASB) issued Statement No. 54, "Find Balance Reporting and Governmental Fund Type Definitions." This statement changes how a fund balance is classified on the face of the government fund financial statements and refines the definitions for government fund types. The statement's objective is to improve the usefulness of the government fund balance information by providing more clearly defined categories to make the nature of the restrictions more transparent. It also clarifies the existing definitions of government fund types to improve the comparability of government fund financial statements between entities. In this article, the authors look at how GASB Statement 54 affects one's district. (ERIC).
Anmerkungen	Association of School Business Officials International (ASBO). 11401 North Shore Drive, Reston, VA 20190. Tel: 866-682-2729; Fax: 703-478-0205; e-mail: asboreq@asbointl.org; Web site: http://www.asbointl.org
Erfasst von	ERIC (Education Resources Information Center), Washington, DC
Update	2017/4/10