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APPLYING GOVERNMENTAL ACCOUNTING STANDARDS BOARD STATEMENT 34: LESSONS FROM THE FIELD.
| 题名： | APPLYING GOVERNMENTAL ACCOUNTING STANDARDS BOARD STATEMENT 34: LESSONS FROM THE FIELD. |
| 作者： | Kadlec-AJ; McNeil-S |
| 关键词： | Asset-management; Assets-; Calculation-; Case-studies; Governmental-Accounting-Standards-Board; Guidelines-; Hopkins-Minnesota; Infrastructure-; Inventory-; Local-government; Pavement-management-systems; State-government; Valuation- |
| 摘要： | In June 1999 the Governmental Accounting Standards Board (GASB) issued a reporting requirement that state and local governments show the value of the infrastructure assets that they own. The use of these guidelines is very controversial. However, most state statutes mandate that state and local agencies follow the guidelines. It is shown that the application of GASB Statement 34 is consistent with principles of good asset management. Data and procedures from the pavement management system for the city of Hopkins, Minnesota, are used to illustrate the application of the GASB requirements. |
| 总页数： | Transportation Research Record. 2001. (1747) pp123-128 (1 Fig., 4 Tab., 13 Ref.) |
| 报告类型： | 科技报告 |
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