- GASB Requests Input on Infrastructure Assets Proposals🔍
- Infrastructure Assets🔍
- GASB accounting for infrastructure assets improvements🔍
- GASB Asks For Input on Infrastructure Assets Proposals🔍
- GASB seeks input on accounting changes for infrastructure assets🔍
- GASB seeks public input on accounting changes for infrastructure ...🔍
- GASB update for public sector organizations🔍
- About Us General Accounting Standards Board 34🔍
GASB accounting for infrastructure assets improvements
GASB Requests Input on Infrastructure Assets Proposals
The objective of the project is to reexamine issues associated with accounting and financial reporting for infrastructure assets and consider improvements to ...
This project will address issues related to accounting and financial reporting for infrastructure assets.
GASB accounting for infrastructure assets improvements
GASB accounting for infrastructure assets improvements.
GASB Asks For Input on Infrastructure Assets Proposals
The objective of the project is to re-examine issues associated with accounting and financial reporting for infrastructure assets and consider ...
GASB seeks input on accounting changes for infrastructure assets
As per the pre-agenda research, the GASB's project seeks to address the demand for improved information regarding the condition and maintenance ...
GASB seeks public input on accounting changes for infrastructure ...
As per the pre-agenda research, the GASB's project seeks to address the demand for improved information regarding the condition and maintenance ...
GASB update for public sector organizations - Baker Tilly
The proposed project would address issues related to accounting and financial reporting for infrastructure assets. ... The project is considering ...
Summary - Statement No. 34 - GASB
Prospective reporting of general infrastructure assets is required at the effective dates of this Statement. Retroactive reporting of all major general ...
Roads, Bridges, and Water Systems: GASB Floats Early Views for ...
The Governmental Accounting Standards Board (GASB) has unveiled a preliminary proposal to enhance financial reporting for state and local governments.
About Us General Accounting Standards Board 34
GASB 34 requires that all major infrastructure assets acquired or improved in fiscal years after June 15, 1980, be capitalized. Government agencies have the ...
If the modified approach is used, any additions or improvements made to the infrastructure assets that increase their capacity or improve their efficiency ...
GASB Statement #34 Capital Assets & Depreciation Guidance
Land improvements include items such as excavation, non-infrastructure utility installation, driveways, sidewalks, parking lots, flagpoles, retaining walls, ...
GASB Chair Highlights Upcoming Changes
GASB is also scheduled to issue a proposal in October on infrastructure assets such as highways and sewer systems that will look at how they ...
GASB plans new standards and guidance for accountants
The Governmental Accounting Standards Board is getting ready to roll out new rules and proposals for state and local governments.
Accounting and Reporting Infrastructure Assets--Cities and Villages
GASB 34 allows two approaches for infrastructure asset reporting, the "depreciation method" and the "modified approach." GASB 34 requires the use of ...
GASB Invites Feedback on Its Infrastructure Assets Project
In general, project pre-agenda research did not find significant issues with the current accounting and reporting of capital assets. However, there were ...
Staying Informed: What's New at GASB - Weaver
New GASB requirements affecting government entities include financial reporting improvements and classification of nonfinancial assets.
GASB34 | Santa Barbara County, CA - Official Website
GASB is the Governmental Accounting Standards Board, which ... Reporting of infrastructure assets is calculated by the historic cost less depreciation.
Capital Assets & Depreciation Policy GASB Statement 34 Edition ...
They include: land, land improvements, buildings, building improvements, machinery and equipment, vehicles, infrastructure, leasehold improvements, works of art ...
Capital Assets- Reporting Requirements for Annual Financial Reports
GASB 51 was implemented in fiscal 2010. This statement clarified questions on the accounting and financial reporting requirements for intangible assets as ...