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If the government is the intermediary, GASB Statement No.
GASB 68 dramatically changes the way that public colleges and universities account for their defined benefit pension plans.
Still, it was not until 1984 that the government sector caught up with the private sector and established GASB as a counterpart to FASB as an independent standards-setting body for GAAP.
The eight associations sent a letter to GASB in February stating that while state and local governments support the development and use of performance measures, the establishment of such measures is inherently a policy decision that must remain the exclusive purview of government officials.
This standard is phased in depending on a government's annual revenue in the first fiscal year ending after June 15, 1999, which was the basis for implementation of another important GASB statement on basic financial statements implemented in a similar phased-in fashion.
Continue to lead the administrative functions that support the FASB and GASB.
On behalf of the Board of Trustees and, more importantly, taxpayers, municipal bond investors, and state and local government officials across the country, I want to offer my sincere thanks to Bob for nine years of thoughtful and dedicated leadership of the GASB," said John J.
The GASB recently provided definitive authoritative guidance on the first of these four issues in GASB Statement No.
Although there is a periodic review process, the original agreement and first technical agenda do not call for a sunset or disbanding of GASB once its stated goals are complete.
NLC, along with other state and local government associations and the Government Finance Officers Association (GFOA), have been concerned about recent GASB actions, and together are actively addressing this.
Space considerations prevent publishing here the appendices to GASB Statement no.
GASB 34, Basic Financial Statements--and Management's Discussion and Analysis--for State and Local Governments, applies to all governmental entities for years ended June 30, 2004, or later.
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