GASB Update
Author: Catherine L. Staples.
Source: Volume 23, Number 01, Spring 2002 , pp.94-97(4)
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Abstract:
Deliberations encompassed projects on other post-employment benefits (OPEB), methods of communication, deposit and credit risk, affiliated organizations, note disclosures, and Statement No. 34, Basic Financial Statements— and Management’s Discussion and Analysis—for State and Local Governments. Two new statements and an Exposure Draft (ED) were released: Statement No. 37, Basic Financial Statements—and Management’s Discussion and Analysis—for State and Local Governments: Omnibus; Statement No. 38, Certain Financial Statement Note Disclosure; The Financial Reporting Entity—Affiliated OrganizationsKeywords:
Affiliations:
1: Randolph-Macon College.