Gasb Statement 34 Implementation Issue

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GASB STATEMENT 34 IMPLEMENTATION ISSUE - Louisiana

www.doa.la.gov

g:\mrhodes\slabs\depreciation & major renovations GASB STATEMENT 34 IMPLEMENTATION ISSUE SLABS – Major renovations and depreciation Issue To determine how to account for and depreciate major renovations and improvements to

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MICHIGAN PUBLIC COMMUNITY COLLEGES

www.michigancc.net

3 PART 2 – BASIC PRINCIPLES PRINCIPLE 1 – THE NEW REPORTING MODEL New Pronouncements - In June 1999, the Governmental Accounting Standards Board issued GASB Statement No. 34,

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O OMMAACC MMuunniiNNeewwss - ohiomac.com

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Volume 5, Issue 1 News & Views About the Ohio Municipal Finance Industry March 2003 OOMMAACC MMuunniiNNeewwss This newsletter is available on our website: www.ohiomac.com

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Gasb Statement 34 Implementation Issue