GASB issues statement on net assets, staff technical bulletin.
Position | Governmental Accounting Standards Board - Brief Article |
The Governmental Accounting Standards Board has issued Statement No. 46, Net Assets Restricted by Enabling Legislation, an amendment of GASB Statement No. 34. Statement 46 is effective for periods beginning after June 15, 2005. The statement (Product Code GS46) can be ordered by calling the GASB Order Department at 800/748-0659 or visiting www.gasb.org.
The GASB also published a staff technical bulletin, Recognition of Pension and Other...
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