- The economic consequences of GASB financial statement disclosure🔍
- The Economic Consequences of GASB Financial Statement ...🔍
- FAF Review Team Concludes GASB Statements on Deposit and ...🔍
- How a pension disclosure regulation reduced public welfare spending🔍
- GASB issues guidance on disclosure of certain capital assets🔍
- GASB Responds to Financial Accounting Foundation's Post ...🔍
- GASB's 2024 Priorities Include New Rules on Financial Reporting ...🔍
- GASB changes presentation model for business|type governments🔍
The economic consequences of GASB financial statement disclosure
The economic consequences of GASB financial statement disclosure
To do so, we exploit a recent GASB standard that eliminated differences in the disclosure requirements for county governments' pension obligations. The standard ...
The Economic Consequences of GASB Financial Statement ...
The Economic Consequences of GASB Financial Statement Disclosure · Michael Dambra · Omri Even-Tov · James P. Naughton · Do you have a job opening ...
GASB 68 provides a unique setting to examine the effects of disclosure for local governments. The standard focuses on the reporting of pension ...
The economic consequences of GASB financial statement disclosure
Dambra, Michael & Even-Tov, Omri & Naughton, James P., 2023. "The economic consequences of GASB financial statement disclosure," Journal of Accounting and ...
The Economic Consequences of GASB Financial Statement ...
To do so, we exploit a recent GASB standard that eliminated differences in the disclosure requirements for county governments' pension obligations. The standard ...
The Economic Consequences of GASB Financial Statement ...
This study offers data on variables that will impact the amount of disclosure in financial statements for local governments. A higher level of disclosure will ...
FAF Review Team Concludes GASB Statements on Deposit and ...
Norwalk, CT, February 28, 2013—Two accounting standards established to improve the way state and local governments report deposit and investment risks, ...
GASB 103, Financial Reporting Model Improvements - BDO USA
The new definition of nonoperating revenues and expenses, for example, will greatly reduce diversity in practice among governments and enable ...
How a pension disclosure regulation reduced public welfare spending
“Despite the economic importance of the government sector, we know relatively little about how GASB financial statements influence the provision ...
GASB issues guidance on disclosure of certain capital assets
Based on input from financial statement users during the research phase of the project, GASB 104 requires certain types of assets be disclosed separately in the ...
GASB Responds to Financial Accounting Foundation's Post ...
“The GASB welcomes the overall conclusion in the PIR report that Statements 3 and 40 continue to provide reliable and decision-useful information about deposit ...
GASB's 2024 Priorities Include New Rules on Financial Reporting ...
The GASB's rules aim to enable governments to provide a simpler narrative that both sophisticated professionals and ordinary citizens can ...
GASB changes presentation model for business-type governments
103, Financial Reporting Model Improvements (GASB 103). For governments engaged in business-type activities, the primary impact of GASB 103 will ...
At Long Last, GASB Approves Financial Reporting Model ...
Statement 103 eliminates a third option to disclose condensed financial statements in the notes because the GASB concluded that information ...
2009 Edition - Chapter 5: Financial Reporting — Financial Statements
GASB Statement 34 does not mandate that governments prepare and publish an annual financial report. However, it established new financial reporting ...
The economic consequences of GASB financial statement disclosure
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Summary - Statement No. 88 - GASB
The primary objective of this Statement is to improve the information that is disclosed in notes to government financial statements related to debt, including ...
Impacts of GASB Statement Number 102, Certain Risk Disclosures
GASB concluded that concentration and constraints should be the specific risks to be disclosed since those risks can restrict the state and ...
The impact of governmental accounting standards on public-sector ...
Two GASB pronouncements, issued in June 2012, dramatically alter the accounting and reporting of pension expense and funding for US state and ...
GASB's New Rules on Uniformity and Disclosure - ASPPA
However, the new GASB rules require a standard methodology to determine the expense reflected in a jurisdiction's financial statement, which may ...