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GASB 34: Methods for Condition Assessment and Preservation.
| 题名： | GASB 34: Methods for Condition Assessment and Preservation. |
| 作者： | Brinckerhoff-P.; Chait-E.P. |
| 关键词： | *Condition-assessments; *Condition-preservation; *Asset-management; *Transportation-infrastructure; *Financial-reporting.;Methods-; Accounting-standards; Workshop-reports. |
| 摘要： | This document is the final report for NCHRP Program Project 19-07, GASB 34 Methods for Condition Assessment and Preservation. The underlying premise of this project is that good asset management coupled with meaningful financial reporting is essential for efficiently and effectively maintaining the nations infrastructure. Examining the methodologies that integrate infrastructure inventory, condition assessments, minimum acceptable condition levels, and funding decisions with Government Accounting Standards Board Statement No. 34 (GASB 34) infrastructure reporting requirements and assessing the operational and financial impacts of reporting under GASB 34 (1) can lead to improved practices on the integration of asset management data into the financial statement reporting process and (2) may help achieve better operational and financial results. This report updates the findings contained in NCHRP Report 522: A Review of DOT Compliance with GASB 34 Requirements. That project examined the response of the State DOTs to GASB 34 during its initial year of effectiveness. At that point, procedures were still being developed and refined to allow the State DOTs to comply with the new requirements in a timely and cost-effective manner. A key aspect of the new procedures for agencies utilizing the modified approach (described later in this report) was the need for greater integration of infrastructure asset management and financial reporting. There was widespread interest among the State DOTs to learn more about the approaches utilized by others to accomplish this. |
| 报告类型： | 科技报告 |
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