Illustrations of converting and consolidating governmental
funds and internal service funds to governmental
activities in the government wide financial statements.
According to IR-2000-51, the IRS recently created a Communications and Liaison Division (C&L Division), designed to build and maintain effective working relationships with a broad range of private, public and governmental
groups to accomplish mutual taxpayer goals.
Secondly, the Rapid-American court ruled that, although the lease required the tenant's use of the premises to comply with all governmental
laws and requirements, the tenant's particular use imposed no such duty on the tenant to pay for asbestos removal.
Williams to a second five-year term as a member of the Governmental
Accounting Standards Board (GASB).
Muscat, Sept 16 (ONA) The Symposium on Mechanisms to Develop Governmental
Performance in the royal vision of His Majesty Sultan Qaboos Bin Said, which is being organized by the Civil Service Ministry, continued its activities today for the second consecutive day which will last up to September 18th at Al Bustan Palace Hotel.
The latest step in the Institute's commitment to protecting the public interest is the Governmental
Audit Quality Center (GAQC).
The AICPA has formed a Governmental
Audit Quality Center designed to promote the importance of quality governmental
audits and the value of such audits to purchasers of governmental
to except from filing Form 990 any organization that is an affiliate of a governmental
UI), a national water and wastewater service corporation, is proud to announce the appointment of John Stover as General Counsel and John Williams as Director of Governmental
Affairs, two newly created positions.
RESOLVED: That the Federal Accounting Standards Advisory Board, with respect to its statements of federal accounting standards and concepts adopted and issued in March of 1993 and subsequently; in accordance with its rules of procedure, the memorandum of understanding and public notice designating the FASAB's standards and concepts as having substantial authoritative support, be, and hereby is, designated by the Council of the American Institute of Certified Public Accountants as the body to establish financial accounting principles for federal governmental
entities pursuant to rule 203.
GASB 34, Basic Financial Statements--and Management's Discussion and Analysis--for State and Local Governments, applies to all governmental
entities for years ended June 30, 2004, or later.
197(c)(2) makes this exclusion inapplicable to franchises, trademarks and tradenames, governmental
licenses and noncompetition agreements.
Among the organizations with whom OMN is working is the Center for Governmental
Studies (CGS) a nonprofit, nonpartisan organization that studies and helps implement innovative approaches to improving civic engagement and the political process.
34 of the Governmental
Accounting Standards Board (GASB), Basic Financial Statements--and Management's Discussion and Analysis--for State and Local Governments, difficult questions have surfaced regarding the applicability of the financial reporting requirements to OCBOA financial statements.
Accounting & Auditing Committee develops new, and reviews existing, white papers to assist CPAs in preparing financial reports on governmental