Has GASB Statement No. 54 Had a Major Impact on Reporting Unrestricted Fund Balances?

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ISBN 13 :
Total Pages : 21 pages
Book Rating : 4.:/5 (13 download)

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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.

What Everyone Needs to Know about the New Fund Balance

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Publisher : GFOA
ISBN 13 : 9780891252740
Total Pages : 45 pages
Book Rating : 4.2/5 (527 download)

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Book Synopsis What Everyone Needs to Know about the New Fund Balance by : Stephen J. Gauthier

Download or read book What Everyone Needs to Know about the New Fund Balance written by Stephen J. Gauthier and published by GFOA. This book was released on 2009 with total page 45 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Financial Accounting for Local and State School Systems

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ISBN 13 :
Total Pages : 188 pages
Book Rating : 4.:/5 (31 download)

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Book Synopsis Financial Accounting for Local and State School Systems by :

Download or read book Financial Accounting for Local and State School Systems written by and published by . This book was released on 1981 with total page 188 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Audits of Property and Liability Insurance Companies

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ISBN 13 :
Total Pages : 380 pages
Book Rating : 4.E/5 ( download)

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Imagine Boston 2030

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ISBN 13 : 9781389647642
Total Pages : pages
Book Rating : 4.6/5 (476 download)

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Book Synopsis Imagine Boston 2030 by : City Of Boston

Download or read book Imagine Boston 2030 written by City Of Boston and published by . This book was released on 2017-09-08 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Today, Boston is in a uniquely powerful position to make our city more affordable, equitable, connected, and resilient. We will seize this moment to guide our growth to support our dynamic economy, connect more residents to opportunity, create vibrant neighborhoods, and continue our legacy as a thriving waterfront city.Mayor Martin J. Walsh's Imagine Boston 2030 is the first citywide plan in more than 50 years. This vision was shaped by more than 15,000 Boston voices.

Relocation of Site Occupants

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ISBN 13 :
Total Pages : 32 pages
Book Rating : 4.:/5 (3 download)

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Book Synopsis Relocation of Site Occupants by : United States Housing Authority

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The Accumulated Sick Leave Conversion Credit Program

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Publisher : Legislative Reference Bureau
ISBN 13 :
Total Pages : 70 pages
Book Rating : 4.:/5 (89 download)

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Book Synopsis The Accumulated Sick Leave Conversion Credit Program by : Wisconsin. Legislature. Legislative Audit Bureau

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Minnesota City Finances, ... Revenues, Expenditures, and Debt

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ISBN 13 :
Total Pages : 334 pages
Book Rating : 4.:/5 (319 download)

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Book Synopsis Minnesota City Finances, ... Revenues, Expenditures, and Debt by :

Download or read book Minnesota City Finances, ... Revenues, Expenditures, and Debt written by and published by . This book was released on 2011 with total page 334 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Airport Financial Statements

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ISBN 13 :
Total Pages : 48 pages
Book Rating : 4.:/5 (31 download)

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Book Synopsis Airport Financial Statements by : United States. Civil Aeronautics Administration

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Highway Improvement Program

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ISBN 13 :
Total Pages : 584 pages
Book Rating : 4.:/5 (89 download)

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Book Synopsis Highway Improvement Program by :

Download or read book Highway Improvement Program written by and published by . This book was released on 1964 with total page 584 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Santa Ana River Mainstem Project

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ISBN 13 :
Total Pages : 26 pages
Book Rating : 4.3/5 (121 download)

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Book Synopsis The Santa Ana River Mainstem Project by : Brian M. Moore

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In Local Hands

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Publisher : State University of New York Press
ISBN 13 : 1438492472
Total Pages : 236 pages
Book Rating : 4.4/5 (384 download)

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Book Synopsis In Local Hands by : Lisa K. Parshall

Download or read book In Local Hands written by Lisa K. Parshall and published by State University of New York Press. This book was released on 2023-03-01 with total page 236 pages. Available in PDF, EPUB and Kindle. Book excerpt: In Local Hands examines the contemporary (post-2010) village government dissolution movement and renewed state-level effort to encourage local government restructuring against the backdrop of evolving statutory authority, growing fiscal pressures, and state incentives. Drawing on multiple disciplines, Lisa K. Parshall explores the contemporary village dissolution movement in New York State, the impetus behind these reforms, and the impact of the state-level policies and incentives that are driving a growing number of local communities to consider local government reorganization through the elimination of villages as governing entities. Parshall explores the social, political, and narrative contexts in which these community-level debates occur, providing us with a study of local democracy in action and of the power of local control over the creation and dissolution of local governing entities. With its dual within and cross-case study focus on New York State villages, In Local Hands is both timeless and timely, providing valuable contributions to the study of municipal development and reorganization.

Government Auditing Standards - 2018 Revision

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Publisher : Lulu.com
ISBN 13 : 0359536395
Total Pages : 234 pages
Book Rating : 4.3/5 (595 download)

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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.

Local Government Financial Reporting

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ISBN 13 :
Total Pages : 132 pages
Book Rating : 4.0/5 ( download)

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Book Synopsis Local Government Financial Reporting by : Canadian Institute of Chartered Accountants

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Governmental and Nonprofit Financial Management

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Publisher : Berrett-Koehler Publishers
ISBN 13 : 1523097329
Total Pages : 278 pages
Book Rating : 4.5/5 (23 download)

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Book Synopsis Governmental and Nonprofit Financial Management by : Charles K. Coe

Download or read book Governmental and Nonprofit Financial Management written by Charles K. Coe and published by Berrett-Koehler Publishers. This book was released on 2007 with total page 278 pages. Available in PDF, EPUB and Kindle. Book excerpt: The first book to comprehensively discuss both governmental and nonprofit financial management! Governmental and Nonprofit Financial Management makes it easy for both nonprofit and governmental managers to understand essential governmental and nonprofit financial management topics and their various subfields. • Understand the similarities and differences between governmental and nonprofit financial management standards and procedures • Learn multiple cost-saving techniques • Explore highly technical financial management subfields, from auditing and financial analysis to capital budgeting and risk management • Use over 40 applications to calculate everything from T-bill yield to lost cash discounts • Benefit from the in-depth coverage — an excellent primer for the non-accountant Bonus! Apply what you have learned by completing problems, cases, and report writing exercises at the end of each chapter.

Government and Not-for-Profit Accounting

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Publisher : John Wiley & Sons
ISBN 13 : 1119803896
Total Pages : 868 pages
Book Rating : 4.1/5 (198 download)

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Book Synopsis Government and Not-for-Profit Accounting by : Michael H. Granof

Download or read book Government and Not-for-Profit Accounting written by Michael H. Granof and published by John Wiley & Sons. This book was released on 2021-11-09 with total page 868 pages. Available in PDF, EPUB and Kindle. Book excerpt: Government and Not-for-Profit Accounting: Concepts and Practices, 9th Edition delivers a comprehensive exploration of accounting and reporting standards and practices. Fully compliant with the latest changes in the GASB, FASB, and AICPA, this practical text encourages critical thinking about the rationale behind the rules and regulations. Issues of critical importance to the public and not-for-profit sectors are discussed at length.

Planning Strategies that Work

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Publisher : Oxford University Press, USA
ISBN 13 : 9780195048834
Total Pages : 0 pages
Book Rating : 4.0/5 (488 download)

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Book Synopsis Planning Strategies that Work by : Arnoldo C. Hax

Download or read book Planning Strategies that Work written by Arnoldo C. Hax and published by Oxford University Press, USA. This book was released on 1987 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Planning Strategies That Work brings together twelve of the most influential articles on planning strategy that have appeared in M.I.T.'s Sloan Management Review. Arnoldo Hax recognizes that strategic planning deals with an extraordinarily rich array of disciplines and interests, and in putting this book together, he has attempted to provide an integrated perspective, covering the most critical issues and giving managers a clear sense of the breadth of the field. More important, he has selected topics that would most benefit a practicing manager. This action-oriented book addresses some of the most significant questions facing executives today. Book jacket.