Government Accounting


The Governmental Accounting Standards Board (GASB) published a Guide to Implementation of GASB Statement No. 44 on the Statistical Section, which explains in question-and-answer format how the comprehensive annual financial reports of state and local governments should present trend information on financial results, major revenue sources, outstanding debt, economic and demographic indicators and operating activities. To order the guide (# GQA44), go to http://store.yahoo.com/gasbpubs/gqa44.html or call 800-748-0659.

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Getting leases in line

ASC Topic 842 is a relatively simple standard that can mean profound changes for organizations with leases. This report examines what makes this standard challenging and describes new ways for CPAs to add value.