Evaluation of GASB-34 modified approach requirements to identify strengths and weaknesses in current...

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" Evaluation of GASB-34 modified approach requirements to identify strengths and weaknesses in current municipal asset management systems for sewer and water infrastructure "
Amanda Rae Simpson M. Najafi

Document Type	:	Latin Dissertation
Language of Document	:	English
Record Number	:	54744
Doc. No	:	TL24698
Call number	:	‭1438158‬
Main Entry	:	Amanda Rae Simpson
Title & Author	:	Evaluation of GASB-34 modified approach requirements to identify strengths and weaknesses in current municipal asset management systems for sewer and water infrastructure\ Amanda Rae Simpson
College	:	Michigan State University
Date	:	2006
Degree	:	M.S.
student score	:	2006
Page No	:	113
Abstract	:	Asset management is becoming a necessary means of conducting business. With rising costs and decreasing funds, making the most out of the available funds is essential, and asset management is an important tool for achieving this. The Government Accounting Standards Board statement number 34 (GASB-34) recognizes this problem, and allows for a financial reporting method which takes asset management practices into account. This method is called the modified approach. The Association of Metropolitan Sewerage Agencies (AMSA) suggests that using the modified approach will eventually be required by lending agencies and other monitors. This research surveyed several cities in the state of Michigan to determine what asset management practices were currently being used. Recommendations were then made on the essential steps needed to achieve compliance with the GASB-34 modified approach requirements. These recommendations can be used to help municipalities and other agencies wishing to use the modified approach for GASB-34 reporting.
Subject	:	Applied sciences; Sanitation; Civil engineering; 0543:Civil engineering; 0554:Sanitation
Added Entry	:	M. Najafi
Added Entry	:	Michigan State University