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GASB-34: AN ENGINEER'S PERSPECTIVE

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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

DOI: http://dx.doi.org/10.2175/193864702784164631

Publication date: January 1, 2002

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  • Proceedings of the Water Environment Federation is an archive of papers published in the proceedings of the annual Water Environment Federation® Technical Exhibition and Conference (WEFTEC® ) and specialty conferences held since the year 2000. These proceedings are not peer reviewed.

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