188bet亚洲真人体育下载 Groups Comment on Two GASB Proposals

的 美国注册188bet亚洲真人体育下载 (188bet亚洲真人体育下载) State 和 Local 政府 Expert Panel (SLGEP) 和 Private Companies Practice Section (PCPS) Technical Issues Committee have submitted comment 信s to the 政府al 会计 St和ards Board (GASB) on Exposure Drafts (EDs), 受托人活动 和 Certain Asset Retirement Obligations.

GASB described the primary objective of the 受托人活动 project as developing “guidance regarding whether 和 how 政府s should report fiduciary activities in their general purpose external financial reports.“ED， Certain Asset Retirement Obligations, would establish guidance for 政府s to use in determining the timing 和 pattern of recognition for liabilities related to asset retirement obligations 和 corresponding deferred outflows of resources,GASB表示.  GASB described an asset retirement obligation as a “legally enforceable liability associated with the retirement of a tangible capital asset, such as the decommissioning of a nuclear reactor.”

SLGEP在4月13日的报告中写道 信 在 受托人活动 ED that it believes a 政府’s accountability for assets held in a fiduciary capacity should be communicated through a description of the activities in the notes to the financial statements versus GASB’s proposal to report such activities in fiduciary fund financial statements. 的 panel communicated a similar position in its April 6, 2015 信 to GASB in response to the Preliminary Views 在 same topic.

的 PCPS Technical Issues Committee wrote in its April 12 信 that adoption of this proposed st和ard will have a significant impact on many local school districts 和 how they account for student activity funds. 根据建议准则, TIC believes many student activity funds will become part of 政府al funds. Revenue of the fund will be accounted for as part of 政府al fund revenue – a significant change from today’s agency fund accounting.  TIC had significant concerns regarding the reporting of student activity funds under the proposal 和 suggested that custodial funds be presented in the same manner as agency funds under current st和ards.

Both groups issued 信s to the GASB in response to the ED on Certain Asset Retirement Obligations.  四月十二日议会 信 3月31日为SLGEP 信 were supportive of the project but each offered observations 和 recommendations for the Board to consider when finalizing the Statement.