Literaturnachweis - Detailanzeige
Autor/inn/en | Alito, Nicholas C. A.; Hanson, Dennis W. |
---|---|
Titel | GASB's Proposed Changes: A Balance of Plus and Minus. |
Quelle | In: School Business Affairs, 63 (1997) 8, S.33-40 |
Sprache | englisch |
Dokumenttyp | gedruckt; Zeitschriftenaufsatz |
ISSN | 0036-651X |
Schlagwörter | Elementary Secondary Education; Financial Audits; Guidelines; Professional Associations; School Accounting; School Business Officials; Standards |
Abstract | The Governmental Accounting Standards Board recently issued an exposure draft that will result in significant changes to financial reporting produced in accordance with accounting principles. Financial reports will have to include a management's discussion and analysis section, a revised presentation of fund-oriented financial statements, and a combined set of notes to the statements. (MLH) |
Erfasst von | ERIC (Education Resources Information Center), Washington, DC |