gasb-statement-34-and-reporting-of-expenditures

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Option #1: GASB Statement 34 and Reporting of Expenditures

Instructions:
Provide complete answers to the following two questions.

  1. Although Statement No. 34 requires that infrastructure assets be accounted for similarly to other capital assets, it allows for a major exception regarding depreciation. What is that exception?
  2. A government’s interest expenditure as reported in its debt service fund differs significantly from its interest expense, as reported in its government-wide statements. What is the most likely explanation for the difference?

In your analysis, include the following:

  1. An introduction
  2. Requirements 1 – 2
  3. Conclusion

 

 
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