Primer: GASB 34. An FHWA Primer on the Governmental Accounting Standards Board's Statement 34: Basic Financial Statements - and Management's Discussion and Analysis - for State and Local Governments

United States. Federal Highway Administration. Office of Asset Management

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Primer: GASB 34. An FHWA Primer on the Governmental Accounting Standards Board's Statement 34: Basic Financial Statements - and Management's Discussion and Analysis - for State and Local Governments

2000-11-01
By United States. Federal Highway Administration. Office of Asset Management

[PDF-3.19 MB]

English

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Details:

Corporate Creators:

United States. Federal Highway Administration. Office of Asset Management
Subject/TRT Terms:

[+]

Asset Management Financial Analysis Financial Reporting Financial Statements Implementation Infrastructure Assets Local Government Local Government Agencies Management Standards State Government State Government Agencies Statement 34 Infrastructure Requirements
Publication/ Report Number:

FHWA-IF-00-010
Resource Type:

Tech Report
Geographical Coverage:

United States
TRIS Online Accession Number:

808907
Corporate Publisher:

United States. Federal Highway Administration. Office of Asset Management
Abstract:

In June 1999, the Governmental Accounting Standards Board (GASB) established new financial reporting standards that will fundamentally change the way State and local governments report their financial results. Among other provisions, GASB Statement 34 (GASB 34), "Basic Financial Statements - and Management's Discussion and Analysis - for State and Local Governments," requires that major infrastructure assets acquired or having major additions or improvements in fiscal years beginning after June 15, 1980 be capitalized in financial statements. In addition, the cost of using the assets must be reflected.
Format:

PDF
Collection(s):

Federal Highway Administration
Main Document Checksum:

[+]

urn:sha256:bb1c1215f40542ea4d34465af0a07f228369970792280f57e815ed6ce4132caa
Download URL:

https://rosap.ntl.bts.gov/view/dot/43737/dot_43737_DS1.pdf
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No Additional Files

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Primer: GASB 34. An FHWA Primer on the Governmental Accounting Standards Board's Statement 34: Basic Financial Statements - and Management's Discussion and Analysis - for State and Local Governments

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