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  2. List of GASB Statements - Wikipedia

    en.wikipedia.org/wiki/List_of_GASB_Statements

    Net Assets Restricted by Enabling Legislation—an amendment of GASB Statement No. 34: Dec.2004: Amended by GASBS 63; 47. Accounting for Termination Benefits: June 2005: Amended by various GASBS; 48. Sales and Pledges of Receivables and Future Revenues and Intra-Entity Transfers of Assets and Future Revenues September 2006: Amended by GASBS 63 ...

  3. GASB 34 - Wikipedia

    en.wikipedia.org/wiki/GASB_34

    GASB 34 is a financial accounting standard issued by the Governmental Accounting Standards Board in the United States GASB 34 provides a comprehensive framework for financial reporting with the objective of making annual reports easier to understand and more useful to the people who rely upon the financial condition contained therein.

  4. Generally Accepted Accounting Principles (United States)

    en.wikipedia.org/wiki/Generally_Accepted...

    Governmental Accounting Standards Board (GASB). Created in 1984, the GASB addresses state and local government reporting issues. Its structure is similar to that of the FASB's, and the FASB and GASB are located together and share resources. Federal Accounting Standards Advisory Board (FASAB). Created in 1990, the FASAB addresses federal ...

  5. Capital asset - Wikipedia

    en.wikipedia.org/wiki/Capital_asset

    Sale of non-capital assets, such as inventory or stock of goods held for sale, generally is taxed in the same manner as other income. Capital assets generally include those assets outside the daily scope of business operations, such as investment or personal assets. The United States system defines a capital asset by exclusion. [7]

  6. GE Capital Sees Growing Use of Inventory Working Capital ...

    www.aol.com/2013/01/22/ge-capital-sees-growing...

    GE Capital Sees Growing Use of Inventory Working Capital Financing by Tech Firms in 2013 Channel cash flow challenges may also drive more M&A CHICAGO--(BUSINESS WIRE)-- GE Capital's Commercial ...

  7. Cash and cash equivalents - Wikipedia

    en.wikipedia.org/wiki/Cash_and_cash_equivalents

    An investment normally counts as a cash equivalent when it has a short maturity period of 90 days or less, and can be included in the cash and cash equivalents balance from the date of acquisition when it carries an insignificant risk of changes in the asset value. If it has a maturity of more than 90 days, it is not considered a cash equivalent.