ERIC Number: EJ432797
Record Type: Journal
Publication Date: 1991
Pages: N/A
Abstractor: N/A
ISBN: N/A
ISSN: ISSN-0036-651X
EISSN: N/A
GASB's New Standard on Reporting Entity for School Districts.
Harmer, W. Gary
School Business Affairs, v57 n10 p28-31 Oct 1991
Explains the impact on school district financial reporting of the Governmental Accounting Standards Board Statement 14, "The Financial Reporting Entity." One of Statement 14's objectives is for financial report users to be able to distinguish between the primary government and its component units. (MLF)
Publication Type: Journal Articles; Guides - Non-Classroom; Reports - Research
Education Level: N/A
Audience: Administrators; Practitioners
Language: English
Sponsor: N/A
Authoring Institution: N/A
Grant or Contract Numbers: N/A
