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Criticizing Government Accounting
The CPA journal (1975), 2020-12, Vol.90 (12), p.20-21
COPYRIGHT 2020 New York State Society of Certified Public Accountants ;Copyright New York State Society of Certified Public Accountants Dec 2020/Jan 2021 ;ISSN: 0732-8435
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Title:
Criticizing Government Accounting
Author:
Levy, Howard
Subjects:
Audits
;
Exposure drafts
;
Financial statements
;
Funds statements
;
Governmental accounting
Is Part Of:
The CPA journal (1975), 2020-12, Vol.90 (12), p.20-21
Description:
[...]I believe the article would make a useful training tool for young staff. While GASB has explored many other models, ranging from reporting governmental funds only on a budgetary basis to restructuring the fund model and introducing an economic resources measurement focus, it has tentatively concluded that the proposed basic financial statements still need to present short-term, long-term, detailed, and aggregate information, and that this information should be principles based. [...]since the modified accrual basis financial statements presented are conceptually unsound, without regard to whether audit scope shortcuts were taken, a clean audit opinion thereon has the potential of presenting a false sense of reliability. On June 17, GASB issued an exposure draft, "Recognition of Elements of Financial Statements," which outlines a change from the "current financial resources measurement focus" to the "short-term financial resources measurement focus."
Publisher:
New York: New York State Society of Certified Public Accountants
Language:
English
Identifier:
ISSN: 0732-8435
Source:
AUTh Library subscriptions: ProQuest Central
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