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Gasb Research Findings
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Book Synopsis GASB Research Findings by : Financial Accounting Foundation. Governmental Accounting Standards Board
Download or read book GASB Research Findings written by Financial Accounting Foundation. Governmental Accounting Standards Board and published by . This book was released on 1991 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis GASB Research Findings: Federal, State, and Local Government Assistance to Governmental Colleges and Universities by : Financial Accounting Foundation. Governmental Accounting Standards Board
Download or read book GASB Research Findings: Federal, State, and Local Government Assistance to Governmental Colleges and Universities written by Financial Accounting Foundation. Governmental Accounting Standards Board and published by . This book was released on 1992 with total page 62 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book GASB Research Findings written by and published by . This book was released on 1994 with total page 78 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis GASB Research Findings by : Financial Accounting Foundation. Governmental Accounting Standards Board
Download or read book GASB Research Findings written by Financial Accounting Foundation. Governmental Accounting Standards Board and published by . This book was released on 1989 with total page 126 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis A Study of the Usefulness of Disclosures Required by GASB Standards by : Leon Edwards Hay
Download or read book A Study of the Usefulness of Disclosures Required by GASB Standards written by Leon Edwards Hay and published by . This book was released on 1988 with total page 196 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis GASB Research Findings by : Financial Accounting Foundation. Governmental Accounting Standards Board
Download or read book GASB Research Findings written by Financial Accounting Foundation. Governmental Accounting Standards Board and published by . This book was released on 1944 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis A Review of Government Financial Reporting Research Post-GASB 34 and Investigations of GASB 54 Fund Balances by : Brent Louis Roberts
Download or read book A Review of Government Financial Reporting Research Post-GASB 34 and Investigations of GASB 54 Fund Balances written by Brent Louis Roberts and published by . This book was released on 2019 with total page 243 pages. Available in PDF, EPUB and Kindle. Book excerpt: My dissertation consists of three studies. My first study builds a literature review of state and local general-purpose government financial reporting research (including bond and financial condition research) after Governmental Accounting Standards Board (GASB) Statement No. 34's issuance in 1999. The research referenced shows that reporting information after GASB 34 has, and will, continue to shape governmental financial reporting studies. My second study examines both the rearrangement of governmental fund balance amounts after GASB Statement No. 54 and the factors associated with updated fund balance categories. My pooled ordinary least squares (OLS) regressions show that pre-standard "unreserved" fund balances had greater variance in allocation to GASB fund balance categories than "reserved" fund balances. In my determinants analysis, general service charges and wealth are positively, while prior deficits, population, and unemployment are negatively, related to GASB 54 governmental fund balance categories that have higher spending flexibility. The findings suggest reporting consistency improvements with GASB 54 requirements. My third study examines how GASB 54 flexible governmental fund balance types are associated with future bond-specific outcomes and future revenue/expenditure compositions. Estimating pooled OLS regressions, the results demonstrate that future bond interest costs decrease and bond ratings increase as the amounts of "unrestricted" or "unassigned" balances increase. Flexible fund balance changes are also positively related to future operating expenditure changes, while negatively related to future property tax, service charge, and specific intergovernmental revenue changes. These results indicate that flexible fund balance information signals financial health, affecting both external and internal decision-making.
Author :United States Government Accountability Office Publisher :Lulu.com ISBN 13 :0359536395 Total Pages :234 pages Book Rating :4.3/5 (595 download)
Book Synopsis Government Auditing Standards - 2018 Revision by : United States Government Accountability Office
Download or read book Government Auditing Standards - 2018 Revision written by United States Government Accountability Office and published by Lulu.com. This book was released on 2019-03-24 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt: Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.
Book Synopsis GASB 34--methods for Condition Assessment and Preservation by : Parsons Brinckerhoff
Download or read book GASB 34--methods for Condition Assessment and Preservation written by Parsons Brinckerhoff and published by Transportation Research Board. This book was released on 2008 with total page 135 pages. Available in PDF, EPUB and Kindle. Book excerpt: TRB¿s National Cooperative Highway Research Program (NCHRP) Report 608: GASB 34¿Methods for Condition Assessment and Preservation examines methodologies that integrate infrastructure inventory, condition assessments, minimum acceptable condition levels, and funding decisions with Governmental Accounting Standards Board (GASB) Statement No. 34 reporting requirements. The report also examines the operational and financial impacts of reporting under GASB 34. NCHRP Report 608 updates the findings contained in NCHRP Report 522: A Review of DOT Compliance with GASB 34 Requirements.
Book Synopsis Analyzing the Financial Condition of Local Governments Using the GASB No. 34 Governmental Financial Reporting Model by : Annette Bernice Pridgen
Download or read book Analyzing the Financial Condition of Local Governments Using the GASB No. 34 Governmental Financial Reporting Model written by Annette Bernice Pridgen and published by . This book was released on 2008 with total page 330 pages. Available in PDF, EPUB and Kindle. Book excerpt: Abstract: The Governmental Accounting Standards Board issued Statement No. 34 (GASB No. 34), creating a new government-wide reporting model. A primary purpose of this study is to determine whether information variables from the new reporting model are associated with the default risk of local governments (a proxy for fiscal distress). This study also examines whether the information provided by the new (accrual) reporting model is incremental to information provided by the fund-based (modified-accrual) financial statements. Financial condition indicators are derived from current literature. The study uses ordered logistic regressions to analyze financial data from a sample of 287 counties and 409 municipalities. Underlying debt ratings are used as a measure of default risk. The sum of the statistical analyses suggests that the association between accounting information and the local government's default risk varies between counties and municipalities. Results generally provide more evidence that information provided by the GASB No. 34 reporting model is associated with the local government's default risk for the sample of municipalities than for the sample of counties. Results further suggest that solvency and liquidity indicators commonly used to measure financial condition in private industry behave differently for the sample of governments in the study. This research also finds that each component of net assets, except restricted net assets, provides information relevant to assessing the government's default risk. In addition, there is evidence that the GASB No. 34 reporting model provides information incremental to that of the fund-based reporting model for the sample of municipalities but not for the sample of counties. This study extends research by Plummer et al. (2007) on the governmental activities of a sample of Texas school districts. In addition to the four financial variables examined by that study, the current study documents the relevance of nine other variables from both governmental and business-type activities using a sample of counties and municipalities. The current study adds to the body of governmental accounting literature by creating a foundation for future research on the relevance of the GASB No. 34 reporting model.
Book Synopsis Has GASB Statement No. 54 Had a Major Impact on Reporting Unrestricted Fund Balances? by : Bruce Chase
Download or read book Has GASB Statement No. 54 Had a Major Impact on Reporting Unrestricted Fund Balances? written by Bruce Chase and published by . This book was released on 2013 with total page 21 pages. Available in PDF, EPUB and Kindle. Book excerpt: In February 2009, the Governmental Accounting Standards Board (GASB) issued its Statement No. 54 Fund Balance Reporting and Governmental Fund Type Definitions (GASB 2009). The Statement is effective for periods beginning after June 15, 2010. The objective of GASB Statement No. 54 is to improve transparency and to enhance the usefulness of fund balance information by clarifying existing governmental fund type definitions and providing fund balance classifications that can be more consistently applied (GASB 2009, ¶2). Most governments implemented GASB No. 54 in 2011. But has there been a major shift in how these net resources are reported? To answer this question, a study was undertaken by Radford University's Governmental and Nonprofit Assistance Center (RU-GNAC 2012) to explore the changes in fund balance reporting of the general fund for selected cities and counties in the Commonwealth of Virginia. The purpose of this paper is to present: (1) a brief overview of the GASB and its new fund balance Statement, (2) some historical context that led up to the issuance of the new Statement, (3) a comparison of the old fund balance standards to the provisions of Statement No. 54, (4) a summary of the GNAC results of the study, and (5) some insights and conclusions on what impact GASB Statement No. 54 has had on fund balance reporting.
Book Synopsis Standards for Internal Control in the Federal Government by : United States Government Accountability Office
Download or read book Standards for Internal Control in the Federal Government written by United States Government Accountability Office and published by Lulu.com. This book was released on 2019-03-24 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt: Policymakers and program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in improving accountability in achieving an entity's mission is to implement an effective internal control system. An effective internal control system helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers? Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government.
Book Synopsis A Study of the Attitudes Toward and an Assessment of the Governmental Accounting Standards Board by :
Download or read book A Study of the Attitudes Toward and an Assessment of the Governmental Accounting Standards Board written by and published by . This book was released on 1989 with total page 254 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Study of Chemical Etching of GaSb by : Yousef Odeh Awad
Download or read book Study of Chemical Etching of GaSb written by Yousef Odeh Awad and published by . This book was released on 2001 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Usefulness of Fair Value Reporting of Investments in Governmental Fund Financial Statements by : George Louis Hunt
Download or read book The Usefulness of Fair Value Reporting of Investments in Governmental Fund Financial Statements written by George Louis Hunt and published by . This book was released on 2006 with total page 454 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Governmental Accounting Standards Board (GASB) issued Statement No. 31, "Accounting and Financial Reporting for Certain Investments and for External Investment Pools", in March 1997. The standard requires governments to report most investments at fair value in the balance sheet and recognize changes in fair value as revenues in the operating statement. Fair value reporting in the public sector has received little research attention. The purpose of this study was to examine the usefulness of fair value reporting of investments in governmental fund financial statements. Three primary research questions were examined by surveying external and internal financial statement users. Do users of governmental fund financial statements (1) use fair value information when analyzing financial statements? (2) find fair value information, cost-based information, and other investment information and disclosures useful? (3) experience significant effects on analyses of financial statements or management of investments? A quasi-experimental design was developed to test the use of fair value information. Survey methodology was employed to collect user perceptions of the usefulness of fair value information, cost information, and other disclosures. Users were also asked about the effects of fair value reporting on external user analyses of financial statements and internal user management of investments. Overall, the results of the research do not support the GASB position that fair value reporting is more useful to statement users. The results were mixed and differences existed between user groups. The majority of respondents used cost information when analyzing governmental fund financial statements. However, no clear preference for fair value reporting or cost-based reporting emerged. Findings revealed that both fair value and cost information are useful to statement readers. Other investment-related disclosures would also be useful to users. Overall, the effects of fair value reporting are not significant for financial statement users. Additional research needs to be conducted to validate these findings.
Book Synopsis Research in Governmental and Nonprofit Accounting by : Paul A. Copley
Download or read book Research in Governmental and Nonprofit Accounting written by Paul A. Copley and published by Jai. This book was released on 2009 with total page 375 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Research in Governmental and Nonprofit Accounting" is the only academic book dedicated exclusively to governmental and nonprofit accounting and reporting issues. The purpose of "Research in Governmental and Nonprofit Accounting" is to stimulate and report high-quality research on a wide range of governmental and nonprofit accounting topics. Volume 12 contains ten research manuscripts, presented in order of acceptance. In addition, the volume contains a monograph by Gordon and Khumawala. Describing varying theories of reporting by nonprofit organizations, this monograph is well suited for students studying accounting theory. Articles appearing in "Research in Governmental and Nonprofit Accounting" are unsolicited and subject to anonymous review.
Book Synopsis Assessing the Impact of GASB Statement No. 34 Across the Municipal Bond Market by : Rebecca Bloch
Download or read book Assessing the Impact of GASB Statement No. 34 Across the Municipal Bond Market written by Rebecca Bloch and published by . This book was released on 2014 with total page 159 pages. Available in PDF, EPUB and Kindle. Book excerpt: The new disclosure requirements brought about by Governmental Accounting Standards Board (GASB) Statement 34 have provided new information for users of government financial reports. The first essay of this dissertation reports the results of a survey of users of government financial reporting, specifically members of the National Federation of Municipal Analysts, asking whether the new information provided by Statement 34 is valuable in their analyses, whether it has improved financial reporting by governments, and for suggestions for improving the information provided. One of the new components of the Statement 34 reporting model is the requirement that municipalities include an MD & A as required supplementary information in their audited financial statements. In the previous essay of this dissertation, a high-level survey asking municipal bond analysts about how they use the Statement 34 information in their analyses, analysts indicated that they find the MD & A more valuable then any other Statement 34 reporting requirement. The second essay explores the determinants of the cross-sectional variation in MD & A disclosure and reports that the size of the municipality is the most important variable in determining the level of municipal MD & A disclosure. The third essay explores the impact of disclosure on contracting. It first reports on the association of MD & A disclosure with default, finding that disclosure is significantly and inversely associated with credit rating, even when accounting for other financial and socio-economic variables. This provides evidence that Statement 34 disclosure quality is incorporated by ratings analysts into their assessment of credit risk. It then further explores the relationship between this disclosure across another segment of the market by evaluating whether disclosure is associated with true interest costs. Results indicate that disclosure may be valued by smaller municipalities and may have been used by investors in the year when one of the largest bond insurers went bankrupt, signifying the virtual end of the market for municipal bond insurance. However, disclosure does not appear to be utilized by investors across the municipal bond market, as results were not significant when looking at the sample as a whole. The fourth essay discusses overall conclusions and avenues for future research.
