Fundamentals of Governmental Accounting and Reporting最新文献

{"title":"Index","authors":"","doi":"10.1002/9781119736769.index","DOIUrl":"https://doi.org/10.1002/9781119736769.index","url":null,"abstract":"","PeriodicalId":103484,"journal":{"name":"Fundamentals of Governmental Accounting and Reporting","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132003017","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Governmental Funds","authors":"","doi":"10.1002/9781119736769.ch5","DOIUrl":"https://doi.org/10.1002/9781119736769.ch5","url":null,"abstract":"","PeriodicalId":103484,"journal":{"name":"Fundamentals of Governmental Accounting and Reporting","volume":"149 ","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120866913","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"City of Charlottesville – Basic Financial Statements","authors":"","doi":"10.1002/9781119736769.app1","DOIUrl":"https://doi.org/10.1002/9781119736769.app1","url":null,"abstract":"","PeriodicalId":103484,"journal":{"name":"Fundamentals of Governmental Accounting and Reporting","volume":"50 5","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121013174","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Reporting Entity","authors":"John Lynskey Preparer","doi":"10.1002/9781119736769.ch9","DOIUrl":"https://doi.org/10.1002/9781119736769.ch9","url":null,"abstract":"Please submit to fasab@fasab.gov Name of Respondent: John Lynskey, Division of Financial Management Deputy Director Organization: National Science Foundation All responses are requested by July 3, 2013. Q1. The Board is proposing three inclusion principles for an organization to be included in the government-wide GPFFR: • An organization with an account or accounts listed in the Budget of the United States Government: Analytical Perspectives—Supplemental Materials schedule entitled “Federal Programs by Agency and Account” unless the organization is a non-federal organization receiving federal financial assistance • An organization in which the federal government holds a majority ownership interest • An organization that is controlled by the federal government with risk of loss or expectation of benefit In addition, the Board is proposing that an organization be included in the government-wide GPFFR if it would be misleading to exclude it even though it does not meet one of the three inclusion principles. Refer to paragraphs 20-36 of the proposed standards and paragraphs A12A29 in Appendix A Basis for Conclusions for a discussion and related explanation. a. Do you agree or disagree with each of the inclusion principles? Please provide the rationale for your answer. NO NSF COMMENT b. Do you believe the inclusion principles, and the related definitions and indicators, are helpful and clear? Please provide the rationale for your answer. NO NSF COMMENT c. Do you agree or disagree that an organization should be included in the GPFFR if it would be misleading to exclude it even though it does not meet one of the three inclusion principles? Please provide the rationale for your answer. NO NSF COMMENT d. Do you agree the inclusion principles can be applied to all organizations, such as the Federal Reserve System, Federally Funded Research and Development Centers, Government Sponsored Enterprises, museums, and others, to determine whether such organizations should be included in the government-wide GPFFR? Please provide the rationale for your answer. NSF requests that FASAB further clarify the inclusion of Federally Funded Research and Development Centers (FFRDCs). In the case of the National Science Foundation, pursuant to the NSF Act (Public Law 81-507, amended by 42 USC (1861 – 1887)), provision 42 USC 1873, “The Foundation shall not, itself, operate any laboratories or pilot plants.” Although NSF legally considers and is noted as the sponsoring agency for four FFRDCs, as it relates to the intent of this ED, the Foundation’s inability to manage or operate the facilities makes #8 John Lynskey Preparer","PeriodicalId":103484,"journal":{"name":"Fundamentals of Governmental Accounting and Reporting","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125202262","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}