Governmental GAAP Practice Manual: Including GASB-34 Guidance demonstrates, in a detailed manner, how governmental entity can implement the complex standards established by GASB-34 and beyond through a worksheet approach. (A companion publication, Governmental GAAP Guide, discusses financial accounting and reporting standards necessary to prepare the basic external financial statements of a governmental entity.) The emphasis of Governmental GAAP Practice Manual is on the process of preparing financial statements.Michael A. Crawford, D. Scot Loyd ... a cash, modified accrual, or budgetary basis of accounting, and, if necessary, worksheet adjustments are made to convert these balances to a GAAP basis (modified accrual) for financial reporting purposes.
|Title||:||Governmental GAAP Practice Manual|
|Author||:||Michael A. Crawford, D. Scot Loyd|
|Publisher||:||CCH - 2008-11-01|