Literaturnachweis - Detailanzeige
Autor/in | Finden, Randal |
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Titel | Applying Statement 34's Capital Asset Requirements. |
Quelle | In: School Business Affairs, 67 (2001) 11, S.12-14 |
Sprache | englisch |
Dokumenttyp | gedruckt; Zeitschriftenaufsatz |
ISSN | 0036-651X |
Schlagwörter | Accounting; Capital; Elementary Secondary Education; Financial Audits; Money Management |
Abstract | Discusses common issues and offers recommendations related to revisions in Governmental Accounting Standards Board Statement 34 wherein the financial reporting of the general fixed-assets account group is eliminated and instead a school district's general capital assets are reported and depreciated on the new statement of net assets and statement of activities. (Author/PKP) |
Erfasst von | ERIC (Education Resources Information Center), Washington, DC |