"Preparing Your Infrastructure for GASB 34 and 35"
Author: Kokos, Jerry
Published In: Facilities Manager
Date: March/April 2001
Governmental Accounting Standards Board Statements 34 and 35 will radically change the manner in which governments compile information for their annual financial reports, including details about the condition and stewardship of state colleges and universities. Discusses need to develop straightforward method for reporting on capital assets and to demonstrate operational management system for determining infrastructure conditions.
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