A Review of DOT compliance with GASB 34 requirements
"TRB's National Cooperative Highway Research Program (NCHRP) Report 522: A Review of DOT Compliance with GASB 34 Requirements examines approaches taken by state departments of transportation to comply with the requirements of Governmental Accounting Standards Board (GASB) Statement No. 34....
| Autores Corporativos: | , , , , , |
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| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
Washington, D.C. :
Transportation Research Board
2004.
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| Colección: | National Academies ebooks.
NCHRP report, 522. |
| Acceso en línea: | Conectar con la versión electrónica |
| Ver en Universidad de Navarra: | https://innopac.unav.es/record=b44933903*spi |
| Sumario: | "TRB's National Cooperative Highway Research Program (NCHRP) Report 522: A Review of DOT Compliance with GASB 34 Requirements examines approaches taken by state departments of transportation to comply with the requirements of Governmental Accounting Standards Board (GASB) Statement No. 34. GASB 34 is the accounting standard that requires general infrastructure assets to be reported together with related depreciation or preservation costs in the comprehensive financial statements of state and local governments. This report documents how the requirements set by GASB 34 were met and catalogs the various approaches that were implemented in the first year. Appendices to this report were published as NCHRP Web Document 63: A Review of DOT Compliance with GASB 34 Requirements--Final Report: Appendices A through G"--Publisher's description. |
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| Descripción Física: | 1 recurso electrónico (iv, 146 páginas) : ilustraciones |
| Formato: | Forma de acceso: World Wide Web. |
| Bibliografía: | Incluye referencias bibliográficas (página 147). |
