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A Review of DOT Compliance with GASB 34 Requirements
| 题名： | A Review of DOT Compliance with GASB 34 Requirements |
| 责任者： | National Academies of Sciences, Engineering, and Medicine; Transportation Research Board |
| 关键词： | Transportation and Infrastructure — Bridges and Other Structures Transportation and Infrastructure — Economics Transportation and Infrastructure — Finance |
| 学科分类： | 暂无分类 |
| 摘要： | TRB’s National Cooperative Highway Research Program (NCHRP) Report 522: A Review of DOT Compliance with GASB 34 Requirements examines approaches taken by state departments of transportation to comply with the requirements of Governmental Accounting Standards Board (GASB) Statement No. 34. GASB 34 is the accounting standard that requires general infrastructure assets to be reported together with related depreciation or preservation costs in the comprehensive financial statements of state and local governments. This report documents how the requirements set by GASB 34 were met and catalogs the various approaches that were implemented in the first year. Appendices to this report were published as NCHRP Web Document 63: A Review of DOT Compliance with GASB 34 Requirements—Final Report: Appendices A through G. |
| 出版机构： | Transportation Research Board |
| 提交日期： | 2004 |
| 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： | 2004 |
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