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Information Links:

www.gasb.org

www.gfoa.org

www.aicpa.org

www.asbointl.org

www.njscpa.org

References:

Governmental Accounting Standards Board, GASB Statement 34, Basic Financial Statements-and Management’s Discussion and Analysis-for State and Local Governments. Connecticut: 2001.

Governmental Accounting Standards Board, GASB Statement 37, Basic Financial Statements-and Management’s Discussion and Analysis-for State and Local Governments: Omnibus. Connecticut: 2001.

Governmental Accounting Standards Board, GASB Statement 38, Certain Financial Statement Note Disclosures. Connecticut: 2001.

Governmental Accounting Standards Board, Guide to Implementation of GASB Statement 34 on Basic Financial Statements-and Management’s Discussion and Analysis-for State and Local Governments. GASB Implementation Guide Series (GQA34), Connecticut: 2000.

Governmental Accounting Standards Board, GASB Interpretation 6, Recognition and Measurement of Certain Liabilities and Expenditures in Governmental Fund Financial Statements.

Association of School Business Officials International, GASB Statement No. 34 Implementation Recommendations for School Districts.

Government Finance Officers Association, Governmental Accounting, Auditing, and Financial Reporting: Using the GASB 34 Model.

Mead, Dean, What You Should Know About Your School Districts Finances: A Guide To Financial Statements, GASB User Guide Series (GUG02), Issued by Governmental Accounting Standard Board, 2000.

Chase, Bruce W. and Triggs, Laura B., "How To Implement GASB Statement No. 34." Journal Of Accountancy November 2001: 71-79.

Poteau, Raymond and O’Reilly, Margaret, "GASB No. 34 New Governmental Financial Reporting Requirements." Pennsylvania CPA Journal Spring 2000: 23-29.

Wood, Venita, "Where Do You Stand With GASB No. 34." Pennsylvania CPA Journal Fall 2001: 20-21.

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NJ Department of Education
PO Box 500
Trenton, NJ 08625-0500
(609)292-4469