Statement No. 65 Items Previously Reported as Assets and Liabilities
In 2007, the Governmental Accounting Standards Board (GASB) released Concepts Statement No. 4 Elements of Financial Statements which provides a framework for determining the nature of a financial accounting or reporting issues. Since the release of the framework, GASB has been looking at the assets and liabilities on the balance sheet to determine if they […]
Statement No. 63 Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net Position
Statement No. 63 provides guidance for reporting deferred outflows of resources and deferred inflows of resources within the financial statements of governmental entities. These elements were previously identified and defined in GASB Concepts Statement No. 4, Elements of Financial Statements, but no guidance was provided on the financial statement presentation. Deferred outflows of resources are […]
GASB No. 60, Accounting and Financial Reporting for Service Concession Arrangements
On the other hand we denounce with righteous indignation and dislike men who are so beguiled and demoralized.
GASB No. 58, Accounting and Financial Reporting for Chapter 9 Bankruptcies
To take a trivial example which of us ever undertakes laborious physical exercise except.
GASB No. 54, Fund Balance Reporting and Governmental Fund Type Definitions
Some People and Students in front of the new and futuristic building of the University of Economics and Business in Vienna.