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- GASB_34 abstract "GASB stands for Governmental Accounting Standards Board.In June 1999, GASB Statement 34 (or GASB 34) was published. The GASB Chairman characterized the statement as "the most significant change to occur in the history of government financial reporting." GASB 34 provides a comprehensive framework for financial reporting with the objective of making annual reports easier to understand and more useful to the people who rely upon the financial condition contained therein. The most significant aspect of Statement 34 was that for the first time general infrastructure assets (such as roads, bridges and dams) were to be reported together with related depreciation or preservation costs.For the valuation of infrastructure assets, the Statement authorized both a standard depreciation approach and a modified approach that relied upon asset management analysis and systems as accetable methods. That action also authorized a combination of the two if, in the judgment of the agency, depreciation was appropriate for some asset classes while the modified approach was appropriate for others.".
- GASB_34 wikiPageExternalLink gasb341.pdf.
- GASB_34 wikiPageID "2275789".
- GASB_34 wikiPageLength "1503".
- GASB_34 wikiPageOutDegree "3".
- GASB_34 wikiPageRevisionID "642733900".
- GASB_34 wikiPageWikiLink Category:United_States_Generally_Accepted_Accounting_Principles.
- GASB_34 wikiPageWikiLink Governmental_Accounting_Standards_Board.
- GASB_34 wikiPageWikiLink List_of_GASB_Statements.
- GASB_34 wikiPageWikiLinkText "Basic Financial Statements—and Management's Discussion and Analysis—for State and Local Governments".
- GASB_34 wikiPageWikiLinkText "Government Accounting Standards Board Rule 34".
- GASB_34 hasPhotoCollection GASB_34.
- GASB_34 wikiPageUsesTemplate Template:Reflist.
- GASB_34 wikiPageUsesTemplate Template:US-poli-stub.
- GASB_34 wikiPageUsesTemplate Template:Underlinked.
- GASB_34 subject Category:United_States_Generally_Accepted_Accounting_Principles.
- GASB_34 comment "GASB stands for Governmental Accounting Standards Board.In June 1999, GASB Statement 34 (or GASB 34) was published. The GASB Chairman characterized the statement as "the most significant change to occur in the history of government financial reporting." GASB 34 provides a comprehensive framework for financial reporting with the objective of making annual reports easier to understand and more useful to the people who rely upon the financial condition contained therein.".
- GASB_34 label "GASB 34".
- GASB_34 sameAs m.0704hj.
- GASB_34 sameAs Q5512886.
- GASB_34 sameAs Q5512886.
- GASB_34 wasDerivedFrom GASB_34?oldid=642733900.
- GASB_34 isPrimaryTopicOf GASB_34.