NCHRP Report 522: A Review of DOT Compliance with GASB 34 Requirements
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NCHRP Report 522:
A Review of DOT Compliance with GASB 34 Requirements
(2004)
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Overview

Authors

Description

TRB's National Cooperative Highway Research Program (NCHRP) Report 522: A Review of DOT Compliance with GASB 34 Requirements examines approaches taken by state departments of transportation to comply with the requirements of Governmental Accounting Standards Board (GASB) Statement No. 34. GASB 34 is the accounting standard that requires general infrastructure assets to be reported together with related depreciation or preservation costs in the comprehensive financial statements of state and local governments. This report documents how the requirements set by GASB 34 were met and catalogs the various approaches that were implemented in the first year. Appendices to this report were published as NCHRP Web Document 63: A Review of DOT Compliance with GASB 34 Requirementsâ€"Final Report: Appendices A through G.

Topics

  • Transportation — Bridges and Other Structures
  • Transportation — Economics
  • Transportation — Finance

Publication Info

58 pages | 8.5 x 11
Contents

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