ERIC Number: EJ637102
Record Type: Journal
Publication Date: 2001
Pages: N/A
Abstractor: N/A
ISBN: N/A
ISSN: ISSN-0036-651X
EISSN: N/A
Applying Statement 34's Capital Asset Requirements.
Finden, Randal
School Business Affairs, v67 n11 p12-14 Nov 2001
Discusses common issues and offers recommendations related to revisions in Governmental Accounting Standards Board Statement 34 wherein the financial reporting of the general fixed-assets account group is eliminated and instead a school district's general capital assets are reported and depreciated on the new statement of net assets and statement of activities. (Author/PKP)
Descriptors: Accounting, Capital, Elementary Secondary Education, Financial Audits, Money Management
Publication Type: Journal Articles; Reports - Descriptive
Education Level: N/A
Audience: N/A
Language: English
Sponsor: N/A
Authoring Institution: N/A
Grant or Contract Numbers: N/A
