In June 1999, the Governmental Accounting Standards Board (GASB) released newguidelines (Statement No. 34) concerning annual financial reports that state andlocal governments provide to the public. This paper examines the GASB 34guidelines and demonstrates how a computerized infrastructure asset managementsystem can help governments satisfy their reporting requirements. Includes 3 references, figure.
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Edition: Vol. - No. Published: 01/01/2001 Number of Pages: 11File Size: 1 file , 180 KB