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- W4256137445 abstract "The 2016 Governmental Generally Accepted Accounting Principles (GAAP) Guide incorporates all of the pronouncements issued by the Governmental Accounting Standards Board (GASB) through August 2015. This chapter explains all pronouncements recently issued by the GASB and their effective dates, as well as to report on the Exposure Drafts, Preliminary Views, and Invitations to Comment for proposed new statements or interpretations that are currently outstanding. It also includes relevant information on the GASB's Technical Agenda for the upcoming year to give readers information as to potential areas for future GASB requirements. The GASB, as always, maintains an active agenda, and the accounting and financial reporting standards for governments are consistently evolving. Financial statement preparers need to keep an eye on emerging new GASB pronouncements to ensure that they have adequate time to plan for their implementation, as well as to inform financial statement users about their potential impacts." @default.
- W4256137445 created "2022-05-12" @default.
- W4256137445 date "2016-02-12" @default.
- W4256137445 modified "2023-09-26" @default.
- W4256137445 title "New Developments" @default.
- W4256137445 doi "https://doi.org/10.1002/9781119239543.ch01" @default.
- W4256137445 hasPublicationYear "2016" @default.
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