GASB-34: AN ENGINEER'S PERSPECTIVE
Abstract:In June 1999, the Governmental Accounting Standards Board (GASB) issued its 34th Statement (GASB-34) with the stated purpose to: “Make annual reports more comprehensive and easier to understand and use.” This Statement is considered the most important rule ever to govern financial reporting requirements for units of government in the U.S. It also, for the first time, requires a community to recognize and report the value of its infrastructure.
Document Type: Research Article
Publication date: January 1, 2002
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