1987-03-22, English, Article, Journal or magazine article edition: Accounting and reporting for special assessments. Schermann, Kenneth

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Bookmark: http://trove.nla.gov.au/version/60894428
Physical Description
  • table Pre-statement 6 method.
  • table Statement 6 application.
  • Magazine/​Journal article
Published
  • Association of Government Accountants, 1987 Spring
Language
  • English

Edition details

Title
  • Accounting and reporting for special assessments.
Appears In
  • The Government Accountants Journal, v36, no.n1, 1987 Spring, p57(5) (ISSN: 0883-1483)
Author
  • Schermann, Kenneth
Published
  • Association of Government Accountants, 1987 Spring
Physical Description
  • table Pre-statement 6 method.
  • table Statement 6 application.
  • Magazine/​Journal article
Subjects
Target Audience
  • Trade
Summary
  • A major step toward making government financial reporting more simple and meaningful has been taken through the introduction of the Governmental Accounting Standards Board (GASB) Statement No.6. The statement, 'Accounting and Financial Reporting for Special Assessments', eliminates three special assessment fund types and the 'artificial deficit' as well. This will allow the GASB to proceed with its measurement focus-basis of accounting and financial reporting projects. Statement 6 provisions are effective for years beginning after Jun 15, 1987, with earlier use encouraged.
Notes
  • table Pre-statement 6 method.
  • table Statement 6 application.
Language
  • English
Database
  • Gale Academic OneFile
  • Gale General OneFile
Identifier
  • 5247807

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Charles Sturt University. CSU Library - Electronic Resources (shared). Open to the public 002054772; Full Text Available; Factiva - Available from 1997 Periodical; Journal, magazine, other English
Charles Sturt University. Wagga Wagga Campus Library. Open to the public 000898629; P657.835 F1; v.25(1976)-v.47:no.4(1998) (incomplete) Periodical; Journal, magazine, other English
Edith Cowan University. Edith Cowan University Library. Open to the public Periodical; Journal, magazine, other English
Griffith University. Griffith University Library. Open to the public .b16116902; Electronic Resource : Publ. may restrict Doc. Del. Periodical; Journal, magazine, other English
James Cook University. Townsville Campus Library. Open to the public 367; (M) Vol. 25(1976) - v. 36(1987) 350.723 P1 <367> Periodical; Journal, magazine, other English
Monash University. Monash University Library. Open to the public 99857701751; 657.05 F293; v. 25 (1976) to v. 49, no. 4 (Winter 2000) ; incomplete; MA; SER Periodical; Journal, magazine, other English
National Library of Australia. Open to the public 809151; S 657.06273 FED; Vol. 25, no. 1-v. 44, no. 3 (spring 1976-fall 1995) [Imperfect] Periodical; Journal, magazine, other English
RMIT University. RMIT University Library. Open to the public 999659350001341; MIC 657.835005 G721.a; v. 27 (1978)-v. 30 (1982) Periodical; Journal, magazine, other English
University of Newcastle. University of Newcastle Library. Open to the public S657.835005/1; Vol. 25, no. 1-v. 49, no. 4; Spring 1976-Winter 2000 Periodical; Journal, magazine, other English
University of Queensland. University of Queensland Library. Open to the public b10072470; sshp HJ9801 .F4 : 25(1976)-31(1982) Periodical; Journal, magazine, other English
University of Western Australia. University of Western Australia Library. Open to the public 9963396102101; HELD; V. 25-43(3), 44(1,3-4),45, 46(2)-48, 49(1,3-4) ; 1976-2000 Periodical; Journal, magazine, other English
University of Wollongong. University of Wollongong Library. Open to the public S 657.835/18 v.37 1988-v.47 1998 Incomplete Periodical; Journal, magazine, other English
Western Sydney University. Penrith Campus Library, Document Delivery. Not open to the public 9915119100001571; Online Periodical; Journal, magazine, other English
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Library Access Call number(s) Formats held Language
National Library of Australia. Open to the public 809151; S 657.06273 FED; Vol. 25, no. 1-v. 44, no. 3 (spring 1976-fall 1995) [Imperfect] Periodical; Journal, magazine, other English
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Library Access Call number(s) Formats held Language
Charles Sturt University. CSU Library - Electronic Resources (shared). Open to the public 002054772; Full Text Available; Factiva - Available from 1997 Periodical; Journal, magazine, other English
Charles Sturt University. Wagga Wagga Campus Library. Open to the public 000898629; P657.835 F1; v.25(1976)-v.47:no.4(1998) (incomplete) Periodical; Journal, magazine, other English
University of Newcastle. University of Newcastle Library. Open to the public S657.835005/1; Vol. 25, no. 1-v. 49, no. 4; Spring 1976-Winter 2000 Periodical; Journal, magazine, other English
University of Wollongong. University of Wollongong Library. Open to the public S 657.835/18 v.37 1988-v.47 1998 Incomplete Periodical; Journal, magazine, other English
Western Sydney University. Penrith Campus Library, Document Delivery. Not open to the public 9915119100001571; Online Periodical; Journal, magazine, other English
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Library Access Call number(s) Formats held Language
Griffith University. Griffith University Library. Open to the public .b16116902; Electronic Resource : Publ. may restrict Doc. Del. Periodical; Journal, magazine, other English
James Cook University. Townsville Campus Library. Open to the public 367; (M) Vol. 25(1976) - v. 36(1987) 350.723 P1 <367> Periodical; Journal, magazine, other English
University of Queensland. University of Queensland Library. Open to the public b10072470; sshp HJ9801 .F4 : 25(1976)-31(1982) Periodical; Journal, magazine, other English
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Library Access Call number(s) Formats held Language
Monash University. Monash University Library. Open to the public 99857701751; 657.05 F293; v. 25 (1976) to v. 49, no. 4 (Winter 2000) ; incomplete; MA; SER Periodical; Journal, magazine, other English
RMIT University. RMIT University Library. Open to the public 999659350001341; MIC 657.835005 G721.a; v. 27 (1978)-v. 30 (1982) Periodical; Journal, magazine, other English
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