GASB 34

GASB 34

GASB stands for Governmental Accounting Standards Board.In June 1999, GASB Statement 34 (or GASB 34) was published. GASB 34 requires state and local governments to begin reporting all financial transactions, including the value of their infrastructure assets, roads, bridges, water and sewer facilities, and dams, in their annual financial reports on an accrual accounting basis.

References

* [http://www.ctre.iastate.edu/gasb34/gasb341.pdf What's GASB 34? At Technology News]


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