Gasb 34 Prepaid Expenses

0402 12 MS2
• Paragraph 17 of GASB 34 requires application of pre example, deferred revenue, prepaid expenses) that would be subject to requirements of GASB 63 ... Read Full Source

Financial Statements And Report Of Independent Certified ...
Prepaid expenses 515,929 428,254 Total current assets statements in accordance with the requirements of Government Accounting Standards Board or nonoperating revenues in accordance with the guidelines established by GASB Statement No. 34. ... Get Document

Debit Card - Wikipedia, The Free Encyclopedia
Prepaid debit cards. Prepaid debit cards, also called reloadable debit cards, appeal to a variety of users. The primary market for prepaid cards are unbanked people, In the United States, an FSA debit card only allows medical expenses. ... Read Article

Chapter 13
Prepaid health care plans that earn revenue from agreements to provide GASB Stmt. No. 34 as special-purpose governments AICPA AAG State and AICPA AAG Local (for governmental HCOs). Classified by function or object. Expenses can be reported by natural classification (e.g ... View Doc

CASS COUNTY TRANSPORTATION AUTHORITY
And Analysis, a requirement of GASB 34, receivables and prepaid expenses. (d) Liabilities – Liabilities consist of accounts payable or bills that the Authority owes payment on. The Governmental Accounting Standards Board (GASB) ... Document Viewer

GASB 54 Fund Balance Reporting And Governmental Fund Type ...
Essentially the same definition as GASB 34 & GASB 46. GASB 54 Fund Balance Reporting Committed Fund Balance-Constraints for specific purposes imposed by: Prepaid expenses including fuel, (4) Retirement incentive program (5) Self-insurance ... Fetch Content

JACKSON PARISH HOSPITAL - LLA Default Homepage
Prepaid Expenses Other Receivables Total Current Assets units. The Governmental Accounting Standards Board (GASB) is the accepted standard setting GASB issued GASB Statement No. 34 (GASB 34), Basic Financial Statements and ... Access Document

Commonwealth Of Massachusetts
(GASB 34, Para 138a: Budgetary Analysis not required for BTA’s; Prepaid Expenses. Deferred Charges Notes, student loans and mortgages receivable, net Government Accounting Standards Board Statement 9, ... Return Doc

Wwwprd.doa.louisiana.gov
Please provide GASB 34 accruals, include the amount of the agency’s prepaid expenses. Note AA by the Division of Administration or in accordance with Generally Accepted Accounting Principles as prescribed by the Governmental Accounting Standards Board. ... Fetch Content

ALABAMA ASSOCIATION OF SCHOOL BUSINESS OFFICIALS
Governmental Accounting Standards Board State and Local Government GASB 34 requires that if it meets the following size criteria, it is designated major: •Prepaid Expenses (Insurance, Supplies, etc.) •Assets held for sale ... Fetch Here

Chapter 4 Fund Accounting And Revenue Accounting
This definition has been modified by GASB 34/35 and the application of NACUBO 90,000 80,000 Deferred credits 30,000 20,000 Fund balance 643,000 455,000 Prepaid expenses & deferred charges 28,000 20,000 Total unrestricted 1,006,000 745,000 Total unrestricted 1,006,000 ... Retrieve Full Source

GFOA 2012 Annual Conference - GFOA Of The US & Canada - Home
Nonoperating to operating expenses in the illustration. –GASB 34, footnote 42: Prepaid items 390 439 254 - Restricted cash and investments - 280 - - Total assets 105,705$ 34,034$ 20,383$ 54,737$ LIABILITIES Accounts payable 22,476 ... Retrieve Full Source

Www.calstate.edu
Prepaid Expenses Investments Long-Term Loans and Advances Receivable Fixed Assets Inventory DUE FROM OTHER GOVERNMENT AUTHORIZED SECURITIES - UNISSUED Adoption of GASB 34 and 35 may result in institutions capitalizing certain aspects of library materials. ... Retrieve Doc

IDAHO FINANCIAL ACCOUNTING REPORTING MANAGEMENT SYSTEM
Statement of Activities (GASB 34 Paragraph’s 38 - 62) Expenses are to be shown by function/program. Indirect expenses may or may not be allocated. Examples of prepaid expenses are prepaid rent, prepaid interest, and unexpired insurance premiums. ... Visit Document

Lower Cameron Parish Hospital Service District No. 2
In Business-Type Activities established by Governmental Accounting Standards Board Statement 34, as required by GASB 34. FINANCIAL ANALYSIS OF THE ENTITY. decrease in prepaid expenses In-kind contributions Net Cash Provided (Used) by Operating Activities ... View Full Source

CONTENTS REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS ...
Prepaid expenses Total current assets Noneurrcnt assets Cash and cash equivalents statements in accordance with the requirements of Government Accounting Standards Board ("GASB) GASB No. 34, Basic Financial ... Retrieve Doc

GASB 45 Fact Sheet - California School Boards Association
GASB 45 Solutions Program 1 Fact Sheet What is GASB 45? county office expenses more than it funds, it develops a prepaid asset account on its balance sheet, again equal to the cumulative difference between accumulated assets and expense amounts. ... Access Content

Invested Capital - Wikipedia, The Free Encyclopedia
This page was last modified on 11 January 2012 at 22:34. Text is available under the Creative Commons Attribution-ShareAlike License; additional terms may apply. See Terms of Use for details. Wikipedia® is a registered trademark of the Wikimedia Foundation, Inc., a non-profit organization. ... Read Article

Asset - Wikipedia, The Free Encyclopedia
Prepaid expenses — these are expenses paid in cash and recorded as assets before they are used or consumed (a common example is insurance). See also adjusting entries. Marketable securities Securities that can be converted into cash quickly at a reasonable price. ... Read Article