题名: |
GASB 34--Methods for Condition Assessment and Preservation |
责任者: |
National Academies of Sciences, Engineering, and Medicine; Transportation Research Board; National Cooperative Highway Research Program |
关键词: |
Transportation and Infrastructure — Bridges and Other Structures Transportation and Infrastructure — Finance |
学科分类: |
暂无分类 |
摘要: |
TRB’s National Cooperative Highway Research Program (NCHRP) Report 608: GASB 34—Methods for Condition Assessment and Preservation examines methodologies that integrate infrastructure inventory, condition assessments, minimum acceptable condition levels, and funding decisions with Governmental Accounting Standards Board (GASB) Statement No. 34 reporting requirements. The report also examines the operational and financial impacts of reporting under GASB 34. NCHRP Report 608 updates the findings contained in NCHRP Report 522: A Review of DOT Compliance with GASB 34 Requirements. NCHRP Report 522 provided a comprehensive look at approaches taken by state departments of transportation to comply with the requirements of GASB 34. |
出版机构: |
Transportation Research Board |
提交日期: |
2008 |
报告类型: |
科技报告 |
资源类型: |
科技(咨询、行业)报告 |
初始创建时间: |
2008 |