Relevant bibliographies by topics / Government Accounting Standards Board (GASB)

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Academic literature on the topic 'Government Accounting Standards Board (GASB)'

Author: Grafiati
Published: 4 June 2021
Last updated: 15 February 2022

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Journal articles on the topic "Government Accounting Standards Board (GASB)"

1

Shaffer, Raymond J., Kevin T. Stevens, and William P. Stevens. "Assessing the Readability of Government Accounting Standards: The Cloze Procedure." Journal of Technical Writing and Communication 23, no. 3 (July 1993): 259–67. http://dx.doi.org/10.2190/4fm2-8gbw-kh0y-n25t.

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Studies assessing the readability of business writing typically use either readability formulas or, less often, the cloze procedure. This study argues that the cloze procedure, rather than a formula, is the appropriate method of assessing the readability of business writing and uses the cloze procedure to determine the readability of a statement issued by the Governmental Accounting Standards Board (GASB). The GASB provides authoritative statements on the accounting required for local and state governments and agencies. The results indicate that one important GASB statement is unreadable by college-level readers. If this and other GASB statements are unreadable by the users of GASB pronouncements, the GASB may not be fulfilling its role of communicating governmental accounting principles.
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Patton, Terry K., and Paul D. Hutchison. "HISTORICAL DEVELOPMENT OF THE FINANCIAL REPORTING MODEL FOR STATE AND LOCAL GOVERNMENTS IN THE UNITED STATES FROM LATE 1800s TO 1999." Accounting Historians Journal 40, no. 2 (December 1, 2013): 21–53. http://dx.doi.org/10.2308/0148-4184.40.2.21.

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This study examines the historical development of the financial reporting model for state and local governments in the United States from the late 1800s through the issuance by the Governmental Accounting Standards Board (GASB) of Statement No. 34 in 1999. This research shows how the current governmental reporting standard evolved over time to meet diverse user needs by presenting both government-wide and fund statements, and requiring three governmental operating statements with potentially three different measurement focuses: the Statement of Activities; the Statement of Revenues, Expenditures, and Changes in Fund Balances; and the Budgetary Comparison Schedule. Overall, this historical study provides unique insights about the development of the governmental reporting model and an appreciation for the reporting requirements of GASB Statement No. 34.
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Kidwell, Linda, and Suzanne Lowensohn. "Stakeholder participation in the governmental accounting standard-setting process." Journal of Public Budgeting, Accounting & Financial Management 30, no. 2 (June 4, 2018): 252–68. http://dx.doi.org/10.1108/jpbafm-02-2018-0019.

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Purpose Accounting standards are issued only after a comprehensive due process, which includes opportunities for external constituents to participate via public hearings and comment letters. The purpose of this paper is to identify stakeholders unique to government and evaluate the extent to which they respond to 13 due process documents issued by the Governmental Accounting Standards Board (GASB). The results provide insight into the comment letter element of due process – who participates, in what way do they participate, and why do they participate? Design/methodology/approach Comment letters received by the GASB in response to eleven exposure drafts and three preliminary views (PV) documents from 2010-2013 were examined, and respondents were categorized according to Cheng’s (1994) model as modified by Kidwell and Lowensohn (2011), resulting in the following 16 participant types: academics, budget officers, bureaucratic managers, state auditors/controllers, citizens, financial markets, elected officials, external auditors/CPA firms, finance officers, government accountants, government auditors, interest groups, media, professional associations, standard setters, and other governments. The authors next examined responses in favor of and opposed to for each document by group and responses by stakeholder group over time. Findings The authors find that participants came from various stakeholder groups. Consistent with findings in different standard-setting environments, the primary financial statement preparers – finance officers – were the most frequent individual respondents; however, there was participation from a wide variety of stakeholders. Responses are generally constructive and relatively consistent in their balance of favorable and unfavorable feedback over time, with a few exceptions. Closer examination of comment letters in response to the financial projections PV document reveals both conceptual and practical considerations underlying respondent participation. Research limitations/implications Motivations for participation were discerned from the letter content, but direct data on motivation was not measured, limiting the conclusions to apparent motivation. Future research might examine the extent to which comment letter content is incorporated into the basis of conclusions section of issued standards to assess the direct impact of comment letters on the governmental accounting standard-setting process. It would also be relevant to trace specific projects that advanced from a PV stage to the exposure draft stage to assess whether the proportional participation of these stakeholder groups is different throughout due process. Practical implications The GASB has long been receptive to constituent feedback (Lowensohn, 2000) and can glean useful input from comment letters. By closely examining arguments impounded within comment letters, including conceptual and practical considerations, and by utilizing a more delineated understanding of the stakeholders in governmental accounting standard setting, the Board can better forge into the future. Originality/value Much of the extant research documents that stakeholder participation is relatively low, given the number of parties affected by accounting standards. Prior research into both public and private sector accounting standard setting in the USA and abroad has not used all unique actors specific to the public sector. Using a comprehensive stakeholder model designed for the governmental environment, the authors examine who participates in the GASB comment letter process, assess the nature of GASB comment letter participant responses, determine whether relative participation by stakeholder group is relatively constant over time, and consider why the participants respond.
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Propheter, Geoffrey. "Towards enhancing tax abatement transparency: Reviewing the promises and limitations of GASB 77." Journal of Public Budgeting, Accounting & Financial Management 29, no. 4 (March 1, 2017): 439–63. http://dx.doi.org/10.1108/jpbafm-29-04-2017-b001.

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AbstractIn August 2015, the Government Accounting Standards Board (GASB) adopted Statement 77, requiring government disclosure in audited financial reports of a particular type of tax expenditure, tax abatements. GASB's reporting standards move tax abatements from a budgetary environment to an accounting environment. This paper evaluates GASB 77's provisions to encourage an early and on-going dialogue about the Statement's prospects for achieving greater transparency compared to existing tax expenditure reporting efforts. We conclude that GASB 77 will be most beneficial to consumers of financial information in medium and large jurisdictions where there is no alternative tax abatement disclosure platform, or where the alternative offers less transparency than what can be achieved through financial reporting.
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Plummer, Elizabeth, Paul D. Hutchison, and Terry K. Patton. "GASB No. 34's Governmental Financial Reporting Model: Evidence on Its Information Relevance." Accounting Review 82, no. 1 (January 1, 2007): 205–40. http://dx.doi.org/10.2308/accr.2007.82.1.205.

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This study uses a sample of 530 Texas school districts to investigate the information relevance of governmental financial statements published under Governmental Accounting Standards Board Statement No. 34 (GASB No. 34). Specifically, we examine whether the new government-wide statements provide information relevant for assessing a government's default risk, and if this information is incremental to that provided by the governmental funds statements. GASB No. 34 requires governments to publish governmental funds statements prepared on a modified accrual basis, and government-wide statements prepared on an accrual basis. We find that GASB No. 34's Statement of Net Assets (similar to a corporation's balance sheet) provides information relevant for assessing default risk, and this information is incremental to that provided by the governmental funds statements. However, GASB No. 34's Statement of Activities (similar to a corporation's income statement) does not provide information relevant for assessing default risk. The accrual “earnings” measure is not more informative than the modified-accrual “earnings” measure. A government's modified accrual earnings measure can be thought of as a type of measure of changes in working capital. Therefore, our results are consistent with research on corporate entities that attributes the superiority of earnings over cash flows primarily to working capital accruals and not long-term accruals. For our sample of school districts, evidence suggests that total net assets from the government-wide Statement of Net Assets, along with a measure of modified-accrual “earnings” from the governmental funds statement, provide the best information for explaining default risk.
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Kinnersley, Randall L. "THE DEVELOPMENT OF THE TOTALS COLUMN ON THE COMBINED BALANCE SHEET FOR STATE AND LOCAL GOVERNMENTS IN THE UNITED STATES DURING THE 20th CENTURY." Accounting Historians Journal 43, no. 1 (June 1, 2016): 33–57. http://dx.doi.org/10.2308/0148-4184.43.1.33.

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This study examines the historical development during the 20th century of the totals column reported on the financial statement that reported assets, liabilities, and equity for all funds of state and local governments (SLGs) within the United States. This research documents the evolution of accounting standards that addressed the totals column. SLG accounting professionals and standards-setters debated whether it was appropriate for SLGs to report a combined totals column throughout the century. The totals column was optional or forbidden in some reporting standards. Other SLG standards permitted a totals column, but always with reservation. A consolidated totals column was never acceptable until Governmental Accounting Standards Board (GASB) Statement 34. Statement 34, issued in 1999, required SLGs to report all primary government funds in a single consolidated totals column on a new Statement of Net Assets. The Statement of Net Assets was the first time users were able to assess the financial position of the SLG primary government in a single consolidated column. This study provides the historical developments that led to this major revision in SLG financial reporting.
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7

Dewan, Shameem A., and Roger E. Smith. "Modifying Local Agency Pavement Management System to Support Governmental Accounting Standards Board 34 Requirements." Transportation Research Record: Journal of the Transportation Research Board 1819, no. 1 (January 2003): 15–23. http://dx.doi.org/10.3141/1819a-04.

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The Metropolitan Transportation Commission pavement management system (MTC PMS) has been used by many cities and counties in the United States for more than 15 years. MTC PMS was evaluated to determine the extent to which the software can support the Governmental Accounting Standards Board (GASB) 34 reporting requirements, established in 1999. A local agency PMS can take information from a pavement network database to produce useful reports, which can be utilized jointly with the information from other assets managed by an agency to support the requirements for a comprehensive asset management system and other reporting requirements. The objective of this study was to elaborate GASB 34 requirements for reporting infrastructure assets, examine the capabilities of MTC PMS in supporting those standard requirements, and recommend any modifications of MTC PMS needed to better support GASB 34. It is evident from the study that MTC PMS has the capability, to some extent, of supporting GASB 34 for reporting on a pavement network according to both the GASB 34 reporting methods: the depreciation method and the modified approach. It partially supports the prerequisites for using the modified approach, which require that the managing agency have an asset management system with certain designated characteristics. Some modifications of MTC PMS software were proposed to make this management system more effective as a tool supporting an asset management system and overall GASB 34 requirements.
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8

Keating, Elizabeth K., and Eric S. Berman. "Unfunded Public Employee Health Care Benefits and GASB No. 45." Accounting Horizons 21, no. 3 (September 1, 2007): 245–63. http://dx.doi.org/10.2308/acch.2007.21.3.245.

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The Government Accounting Standards Board (GASB) recently released Statement No. 45, Accounting and Financial Reporting by Employers for Post-Employment Benefits Other Than Pensions and its companion Statement No. 43 for pooled stand-alone health care plans, which will profoundly affect American governmental finance. The goal of this article is to encourage governments to consider carefully a full range of options in funding and restructuring other post-employment benefits (OPEB). This article will review Statement No. 45's potential impact on governments and review existing disclosures in financial reports as well as bond offering statements. The article will discuss the statement's impact on budgets and governmental operations, including collective bargaining. Funding options under Statement No. 45 will be detailed, including the advantages and disadvantages of irrevocable trusts and OPEB bonds. The article will also discuss the impact of Medicare Part D subsidies received by governments, as well as the bond rating implications of policy decisions surrounding OPEB. As the largest government entities are just now implementing GASB Statement No. 45, estimates of the magnitude of unfunded OPEB liabilities are limited as are the strategies likely to be adopted to cover these obligations. This article offers a summary of the unfunded OPEB liabilities reported by states and major cities and suggests some measures for assessing the ability of these entities to address these costs.
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Mortimer, John W., and Linda R. Henderson. "Measuring Pension Liabilities under GASB Statement No. 68." Accounting Horizons 28, no. 3 (March 1, 2014): 421–54. http://dx.doi.org/10.2308/acch-50710.

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SYNOPSIS While retired government employees clearly depend on public sector defined benefit pension funds, these plans also contribute significantly to U.S. state and national economies. Growing public concern about the funding adequacy of these plans, hard hit by the great recession, raises questions about their future viability. After several years of study, the Governmental Accounting Standards Board (GASB) approved two new standards, GASB 67 and 68, with the goal of substantially improving the accounting for and transparency of financial reporting of state/municipal public employee defined benefit pension plans. GASB 68, the focus of this paper, requires state/municipal governments to calculate and report a net pension liability based on a single discount rate that combines the rate of return on funded plan assets with a low-risk index rate on the unfunded portion of the liability. This paper illustrates the calculation of estimates for GASB 68 reportable net pension liabilities, funded ratios, and single discount rates for 48 fiscal year state employee defined benefit plans by using an innovative valuation model and readily available data. The results show statistically significant increases in reportable net pension liabilities and decreases in the estimated hypothetical GASB 68 funded ratios and single discount rates. Our sensitivity analyses examine the effect of changes in the low-risk rate and time period on these results. We find that reported discount rates of weaker plans approach the low-risk rate, resulting in higher pension liabilities and creating policy incentives to increase risky assets in pension portfolios.
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10

Blouin, Jennifer L., and Leslie A. Robinson. "Insights from Academic Participation in the FAF's Initial PIR: The PIR of FIN 48." Accounting Horizons 28, no. 3 (March 1, 2014): 479–500. http://dx.doi.org/10.2308/acch-50761.

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SYNOPSIS In 2009, the Financial Accounting Foundation (FAF) determined that the Financial Accounting Standards Board (FASB) and the Governmental Accounting Standards Board (GASB) standard setting process required a formal review to monitor and address issues that can arise after the implementation of accounting standards. The FAF selected FASB Interpretation No. 48 (FIN 48), Accounting for Uncertainty in Income Taxes, as the initial post-implementation review (PIR) standard. This paper informs the academic community about the PIR process and provides an academic perspective on the initial PIR of FIN 48. In particular, we demonstrate the role of the academic literature using the FIN 48 literature review prepared as part of the PIR process.
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Dissertations / Theses on the topic "Government Accounting Standards Board (GASB)"

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Jones, Christopher D. "An Examination of the Government Accounting Standards Board." Scholarship @ Claremont, 2010. http://scholarship.claremont.edu/cmc_theses/67.

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This thesis examines the Government Accounting Standards Board by considering its history, current structure, and treatment of a current accounting standards debate. It then uses this examination to make recommendations as to reforms of the GASB and government accounting.
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Lancaster, Jonathan Charles Swinburne. "“Watch-dogs for an Economy” : a determination of the origins of the South African Public Accountants' and Auditors' Board – as the Regulator of the Profession – principally through an analysis of the debates and related reports to the House of Assembly of the Parliament of the Union of South Africa in the period 1913–1940." Thesis, Rhodes University, 2014. http://hdl.handle.net/10962/d1020876.

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This thesis concentrates upon a new field of research in South African accounting scholarship – this being, in general terms, accounting history and more specifically an analysis of the origins of the Public Accountants’ and Auditors’ Board as watch-dog in relation to: ● the South African economy in the period 1913–1940; and ● the changing political framework (also in the period 1913–1940). The integration of economy, politics and personal ambition on the part of early 20th Century accounting societies, led to a variety of responses, counter proposals, stalemates and unfocused activity which caused the process of accountants’ registration to extend over 38 years in South Africa. This confusion was in strong contrast to the process of speedy registration of accountants in New Zealand and Australia. The final unification of South African accounting societies in 1951 created the Public Accountants’ and Auditors’ Board. Its creation, at long last, suggested an overarching control and regulation which was mirrored in the final political unification and economic stability of a South Africa dominated by Afrikaner Nationalists. One further element was interwoven into the fabric of the thesis – this being the application of institutional economic theory and its impact upon the accounting concepts of “material irregularity” and “reportable irregularity”.
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Books on the topic "Government Accounting Standards Board (GASB)"

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Financial Accounting Standards Board's rule: Hearing before the Subcommittee on Capital Markets, Securities, and Government Sponsored Enterprises of the Committee on Banking and Financial Services, House of Representatives, One Hundred Fifth Congress, first session, October 1, 1997. Washington: U.S. G.P.O., 1997.

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United, States Congress House Committee on Financial Services Subcommittee on Capital Markets Insurance and Government Sponsored Enterprises. The FASB stock options proposal: Its effect on the U.S. economy and jobs : hearings before the Subcommittee on Capital Markets, Insurance and Government Sponsored Entereprises [sic] of the Committee on Financial Services, U.S. House of Representatives, One Hundred Eighth Congress, second session, April 21, May 4, 2004. Washington: U.S. G.P.O., 2004.

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Preliminary views of the Governmental Accounting Standards Board on major display issues related to implementation of GASB Statement no. 11, measurement focus and basis of accounting--governmental fund operating statements. Norwalk, CT (401 Merritt 7. P.O. Box 5116, Norwalk 06856-5116): Governmental Accounting Standards Board of the Financial Accounting Foundation, 1992.

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Financial Accounting Foundation. Governmental Accounting Standards Board, ed. Interpretation no. 3 of the Governmental Accounting Standards Board: Financial reporting for reverse repurchase agreements : an interpretation of GASB statement no. 3. Norwalk, CT: Governmental Accounting Standards Board of the Financial Accounting Foundation, 1996.

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Financial Accounting Foundation. Governmental Accounting Standards Board, ed. Preliminary views of the Governmental Accounting Standards Board on major display issues related to implementation of GASB statement no. 11, Measurement focus and basis of Accounting--governmental fund operating statements. Norwalk, Conn: Finanical Accounting Foundation, 1992.

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Ives, Martin. G A S B Government Accounting Standards Board: Introduction to Governmental and Not-For-Profit Accounting. Prentice Hall College Div, 1999.

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Financial Accounting Foundation. Governmental Accounting Standards Board., ed. Accounting and financial reporting for capitalization contributions to public entity risk pools: An interpretation of GASB statements no. 10 and 14. Norwalk, CT: Governmental Accounting Standards Board of the Financial Accounting Foundation, 1996.

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Guide to implementation of GASB statement 10 on accounting and financial reporting for risk financing and related insurance issues: Questions and answers. Norwalk, Conn: Governmental Accounting Standards Board of the Financial Accounting Board, 1993.

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Financial Accounting Foundation. Governmental Accounting Standards Board., ed. Guide to implementation of GASB statements 25, 26, and 27 on pension reporting and disclosure by state and local government plans and employers: Questions and answers. Norwalk, Conn: Governmental Accounting Standards Board of the Financial Accounting Foundation, 1997.

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Federal Facilities Council. Standing Committee on Operations and Maintenance. and United States. Federal Accounting Standards Advisory Board., eds. Deferred maintenance reporting for federal facilities: Meeting the requirements of Federal Accounting Standards Advisory Board Standard Number 6, as amended. Washington, D.C: National Academy Press, 2001.

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