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Accounting for fixed assets
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2002 | 219 Pages | ISBN: 0-471-09210-X | pdf | 1.19Mb

Since the first edition of this book in 1994, not much change has occurred to accounting standards for Property, Plant, and Equipment in business. The GAAP promulgated by the Financial Accounting, FASB, has been to further the concept of identifying the cost of an asset and spreading that cost over the accounting periods that benefit. Accounting for contributions, impairments, and financing of assets have been addressed by the FASB.

In contrast, much has happened in the areas of Not-for-Profit and Government accounting for fixed assets. FASB ordered the capitalization of assets and charging of depreciation by Not-for-Profits. The government Accounting standards Board was created as an equal to the FASB with the authority and responsibility to promulgate GAAP for governments. They replaced the Government Finance Officers Association and its “Blue Book”, Governmental Accounting, Auditing, and Financial Reporting as the “official” accounting rules for State and Local government. An early step by the new GASB was to suspend depreciation for “government” not-for-profit accounting.

There was a determination of jurisdiction between FASB and GASB which are outlined in Chapter 10, “Government Accounting” and Chapter 11, “Not-For-Profit Accounting.”
Category: Accounting | Added by: Py | Cùng giáo trình: Raymond H. Peterson
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