The User's Perspective—June 2009

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The GASB Marks 25 Years of Standards-Setting
Marking the GASB’s 25th anniversary, this article touches upon some of the more significant issues the Board has taken up since June 1984 and discusses how those efforts relate to the GASB’s mission to establish and improve accounting and financial reporting standards, with the ultimate aim of making decision-useful information available publicly.

 


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Several Opportunities to Share Your Thinking with the GASB 
The GASB posted five proposals to its website for public comment in the final week of June 2009. This article briefly describes each of the documents and encourages users of governmental financial information to share their comments with the GASB about them.

 
 
Interperiod Equity and What It Means to You 
This article examines the notion of interperiod equity, discusses how the concept is addressed in existing GASB standards, offers some things to consider about the fiscal path governments are on at the local, state, and federal levels, and describes why that is important to you.

 
 
Statement 34, 10 Years Later 
The release of GASB Statement 34 in June 1999 revolutionized the blueprint for state and local government external financial reporting. This article looks at three keys features of the new financial reports resulting from Statement 34—management’s discussion and analysis, government-wide financial statements, and major fund reporting—and how they have been received by the user community thus far.

 
 
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