Literaturnachweis - Detailanzeige
Autor/in | Bean, David R. |
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Titel | GASB and Its New Financial Reporting Model. |
Quelle | In: School Business Affairs, 64 (1998) 10, S.29-36 |
Sprache | englisch |
Dokumenttyp | gedruckt; Zeitschriftenaufsatz |
ISSN | 0036-651X |
Schlagwörter | Accounting; Elementary Secondary Education; Models; National Standards; Professional Associations |
Abstract | The Governmental Accounting Standards Board (GASB) recently crafted a new dual-perspective financial reporting model. In their tentative conclusions concerning model elements, the board started with the new management's discussion and analysis (MD&A) letter, continued with the new entrywide statements, and then moved to the more familiar fund-based statements. Examples are provided. (55 references) (MLH) |
Erfasst von | ERIC (Education Resources Information Center), Washington, DC |