GASB Update
Author: Catherine Staples.
Source: Volume 25, Number 04, Winter 2005 , pp.59-65(7)
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Abstract:
By early 2005, the Governmental Accounting Standards Board (GASB) had considered numerous projects, including pollution remediation; the conceptual frameworkâcommunications; the conceptual frameworkâelements of financial statements; derivatives and hedging; and sales and pledges of receivables and future revenues. In addition, the Board released an Exposure Draft, a Technical Bulletin, and a Final Statement.Keywords:
Affiliations:
1: Randolph-Macon College.