Budgeting.
Position | From the Library - Review - Brief Article |
"The Implications of GASB Statement No. 34 for Public Budgeting"
Chan, James
Public Budgeting & Finance, Fall 2001, pp. 79-87.
Although GASB Statement No. 34 has few direct references to budgeting, the implementation of the new accounting standards holds a number of important implications for the practice of state and local government budgeting. According to the author, GASB 34 may (1) emphasize the long-term perspective in budgeting; (2) stress the budget as a mechanism for public accountability; (3) encourage the inclusion of all units, functions, and activities in the budget; (4) activate the debate over accrual budgeting; (5) raise the need to project financial position; and (6) promote the appraisal of current budgeting practices. Chan suggests that the collection of accrual data could reinvigorate the debate over accrual budgeting...
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