ترجمه مقاله کاربرد هیات استانداردهای حسابداری دولتی (GASB)

ترجمه مقاله کاربرد هیات استانداردهای حسابداری دولتی (GASB)

WHAT IS GASB 34? In June 1999, the Governmental Accounting Standards Board (GASB)—which sets “generally accepted accounting principles” (financial reporting rules) for all state and local governments—adopted the most sweeping changes in financial reporting in its history. Known as Statement No. 34: Basic Financial Statements—and Management’s Discussion and Analysis—for State and Local Governments, this represents a fundamental revision of the current financial reporting model, which has been in place since 1979. While there are a number of significant changes (the statement is 403 pages long), the major ones are: Two Kinds of Financial Statements. Two distinct forms of information will be provided in the basic financial statements:...

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