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Governmental Accounting Standards Board (372 results)
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- GASB to Hold User Forum and Public Hearing on Its Request for Response on Suggested Guidelines for Voluntary Performance Reporting
- NORWALK, Conn. -- In line with its commitment to open and rigorous due process, the Governmental Accounting Standards Board GASB will hold a forum exclusively for external financial statement users and a public hearing to obtain information about the issues discussed in the Request for Response, Suggested Guidelines for Voluntary...
- Research articles 2008-10-01
- GASB Proposes to Transfer Guidance from AICPA Auditing Literature
- Proposal Intended to Assist Preparers in Applying Guidance NORWALK, Conn. -- The Governmental Accounting Standards Board GASB is seeking comments on two new Exposure Drafts that set forth proposals to transfer accounting and financial reporting guidance currently contained in the American Institute of Certified Public Accountants AICPA auditing literature...
- Research articles 2008-08-28
- Cobalt Releases Municipal Health Cost Survey
- LANSING, Mich. -- Local governments have work ahead on retiree health care costs, amid new requirements to disclose them, but are making progress, according to a study that examines trends in municipality health care costs. All state and local governments must comply with a new standard imposed by the Governmental...
- Research articles 2008-08-18
- GASB Issues a Request for Response on Proposed Suggested Guidelines for Voluntary Reporting of SEA Performance Information
- NORWALK, Conn. -- The Governmental Accounting Standards Board GASB today issued a Request for Response on Suggested Guidelines for Voluntary Reporting of SEA Performance Information. The Request for Response was unanimously approved by the seven Board members. The purpose of this document is to obtain feedback from constituents at...
- Research articles 2008-07-31
- Keenan Financial Services Announces Orange USD Funding of $95 Million Postretirement Health Benefits Trust
- Bond Approval Meets GASB Requirements for Retiree Benefit Accrual TORRANCE, Calif. -- Keenan Financial Services, the retirement services division of Keenan, the largest privately-held insurance brokerage and consulting firm in California, announced today that the Orange Unified School District has funded their postretirement health benefits trust with the approval...
- Research articles 2008-07-29
- GASB Issues Statement No. 53, Accounting and Financial Reporting for Derivative Instruments
- NORWALK, Conn. -- The Governmental Accounting Standards Board GASB today issued GASB Statement No. 53, Accounting and Financial Reporting for Derivative Instruments. Statement 53 is intended to improve how state and local governments report information about derivative instruments--financial arrangements used by governments to manage specific risks or make investments--in their...
- Research articles 2008-06-30
- Facing the Challenge of Retiree Health Care: Liabilities and Responses of State and Local Governments-A conference summary
- On March 12, 2008, the Federal Reserve Bank of Chicago and the Civic Federation held a forum on retiree health care for state and local government employees. The participants focused on strategies to finance and administer other post-employment benefits, or OPEB. Beginning in fiscal year 2008, many state...
- Research articles 2008-05-01
- Intangibles: Governments' Forgotten Capital Assets
- Prior to implementing Governmental Accounting Standards Board GASB Statement 34, Basic Financial Statements-and Management's Discussion and Analysis-for State and Local Governments, governments typically reported few, if any, of their intangible assets in their financial statements. Some governments may have recognized easements for roads that they purchased as capital assets, but...
- Research articles 2008-04-01
- To Converge or Not to Converge?
- A question for modern-day standards-setters The views contained in this article are those of the authors only and do not necessarily represent the views of any of the FASAB board members or other FASAB staff. Official positions of the FASAB are determined only after extensive due process and deliberations. What...
- Research articles 2008-04-01
- Benefits & Challenges of Working with Other Standards-Setters
- In our opinion, it is essential that standards-setters in the governmental arena not only be aware of the efforts and activities that their colleagues are engaged in-both domestically and abroad-but also that they reach out and work together. The Governmental Accounting Standards Board GASB endeavors to find opportunities to work...
- Research articles 2008-04-01
- The Challenges of Standards-Setting
- The information contained in this article is the unofficial view of one of the FASAB board members. Official positions of the FASAB are determined only after extensive due process and deliberations. Standards-setting is a delicate juggling act of trying to provide the best information to inform financial decisions while taking...
- Research articles 2008-04-01
- Get in alignment: GASB 50 reconciles Pension Disclosures for government entities
- financial statement note disclosures for pension plans of government entities have been expanded under GASB 50, Pension Disclosures, effective generally for years ending June 30, 2008, or later. The methods of measurement and recognition have not changed, however, and remain defined by GASB 25 and 27. [ILLUSTRATION OMITTED] ...
- Research articles 2008-03-01
- Unrest in Government Accounting
- GASB and the GFOA Square Off Since 1984, the Governmental Accounting Standards Board GASB has provided standards and guidance for accounting and financial reporting to state and local government entities. GASB was given the task of creating a comprehensive set of standards and developing a new reporting model...
- Research articles 2008-03-01
- GASB Acts to Improve the Reporting of Fund Balance Information for the Benefit of Financial Statement Users
- NORWALK, Conn. -- The Governmental Accounting Standards Board GASB today issued an Exposure Draft of a proposed GASB Statement, Fund Balance Reporting and Governmental Fund Type Definitions. The proposed Statement is intended to improve the usefulness of information provided about fund balance by providing clearer, more structured fund balance classifications,...
- Research articles 2008-02-29
- The Financial Accounting Foundation Board of Trustees Approves Changes to Oversight, Structure and Operations of FAF, FASB and GASB
- Changes are designed to protect and maintain the efficiency, effectiveness and independence of the standards-setting process NORWALK, Conn. -- The Board of Trustees of the Financial Accounting Foundation FAF today announced that, following a public due process period in which 59 comments were received from accounting and financial organizations...
- Research articles 2008-02-26
- Certificate of Achievement
- DISCLOSING GAAP ALTERNATIVESAs evidenced by footnote 7 of the National Council on Governmental Accounting's NCGA Statement 1, Governmental Accounting and Financial Reporting Principles, state and local governments have long been required to prepare a summary of significant accounting policies SSAP in conformity with the provisions of the Accounting Principles Board's...
- Research articles 2008-02-01
- Report from GASB
- The Governmental Accounting Standards Board GASB met twice in January: once by teleconference and once in regular session at the board's offices in Norwalk, CT. The board took advantage of these opportunities to discuss several ongoing technical projects. Fund balance and definitions of governmental fund types The board reviewed the...
- Research articles 2008-02-01
- Disclosures for future revenues that are pledged to support debt or sold
- Future revenues pledged to support debt GASB Statement No. 48 mandates the following disclosures for "specific revenues that have been formally committed to directly collateralize or secure debt of the pledging government, or directly or indirectly collateralize or secure debt of a component unit" in each period the secured debt...
- Research articles 2008-02-01
- GFOA Executive Board GUIDELINES FOR RESPONDING TO PROPOSED STANDARDS
- At its Fall 2007 meeting, the Executive Board of the Government Finance Officers Association GFOA issued formal guidelines for responding to proposed accounting and auditing standards, such as those issued by the Governmental Accounting Standards Board GASB and the U.S. Government Accountability Office GAO. Background The GFOA describes its mission...
- Research articles 2008-01-01
- SEA Performance Reporting
- GASB's Focus on Accountability for Results Stirs Controversy On the rare occasion that standards setting for governmental accounting and financial reporting gets broad media attention, it is generally for two reasons. The first is when the subject matter is of interest beyond the realms of CPA firms and...
- Research articles 2008-01-01
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