INFUENCE GASB STANDARDS: Write an Effective Comment Letter

INFUENCE GASB STANDARDS: Write an Effective Comment Letter

Users of financial statements including the citizenry, lawmakers, regulators and creditors all require effective accounting standards that will provide the most useful information concerning governments. [...]these users should consider responding to new proposals to ensure their voices are heard. [...

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Veröffentlicht in:The journal of government financial management 2015-12, Vol.64 (4), p.18-24
Hauptverfasser: Hunt, Allen K, Kinnersley, Randall L, Patton, Terry K
Format: Artikel
Sprache:eng
Schlagworte:
Accounting
Accounting firms
Audits
Constituents
Cost estimates
CPAs
Financial reporting
Financial statements
Focus groups
Participation
Professionals
Proposals
Task forces
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Zusammenfassung:Users of financial statements including the citizenry, lawmakers, regulators and creditors all require effective accounting standards that will provide the most useful information concerning governments. [...]these users should consider responding to new proposals to ensure their voices are heard. [...]for clarity, use only common acronyms, unless GASB used the acronym in the document you are analyzing. The most popular position among the constituency responses does not necessarily prevail. [...]sending 100 identical comment letters rarely significantly influences GASB. Concepts Statement No. 1 of the Governmental Accounting Standards Board, Objectives of Financial Reporting, Governmental Accounting Standards Board, Norwalk, CT, p. 9.
ISSN:1533-1385