The User's Perspective—Winter 2012-13

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Government Combinations: What They Are and What the GASB Is Doing with Them 
The GASB recently approved new accounting and financial reporting standards for government mergers and acquisitions and disposals of government operations. This article examines what these transactions involve, their growing importance in the governmental environment, and what the GASB says about how they should be accounted for and reported.

 


The newly updated and revised editions of What You Should Know about Your School District’s Finances, What You Should Know about Your Local Government’s Finances, and An Analyst’s Guide to Government Financial Statements are now available for purchase—visit the GASB Store to order.  Watch the GASB website for What You Should Know About the Finances of Your Government’s Business-Type Activities, which will be available soon.

New Editions of the GASB’s User Guides to Financial Statements   
New editions of the GASB’s user guides to state and local government financial statements are now available, and a brand new guide on business-type activities is coming soon. This article provides an overview of the key features of these new editions, which are intended to be nontechnical and broadly accessible for everyone from the government finance novice to the seasoned public manager.

 
GASB Website Offers Users a Variety of Resources   
A variety of resources are available through the GASB’s website to serve the needs of financial statement users. This article provides an overview of some of the key website resources of interest to users, as well as click-through links for fast access.
 
   
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