GASB issues statement on net assets, staff technical bulletin.The Governmental Accounting Standards Board The Governmental Accounting Standards Board (GASB) is currently the source of generally accepted accounting principles (GAAP) used by State and Local governments in the United States of America. has issued Statement No. 46, Net Assets Restricted by Enabling Legislation, an amendment of GASB GASB Governmental Accounting Standards Board Statement No. 34. Statement 46 is effective for periods beginning after June 15, 2005. The statement (Product Code GS46) can be ordered by calling the GASB Order Department at 800/748-0659 or visiting www.gasb.org. The GASB also published a staff technical bulletin, Recognition of Pension and Other Postemployment Benefit [OPEB OPEB Other Post-Employment Benefits OPEB Other Postretirement Obligations (pensions/retirement) ] Expenditures/Expense and Liabilities by Cost-Sharing Employers. A copy of the technical bulletin (Product Code No. GTB GTB Global Transaction Banking GTB General Terms of Business GTB Global Trust Bank GTB Go To Bed GTB Grand Traverse Band (of Ottawa and Chippewa Indians; Michigan) GTB Ghana Tourist Board GTB Gay Teen Boys 04-2) will be provided to GASB subscribers. For additional copies, contact the GASB Order Department. |
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