Agenda - Council - 09/25/1978 - Laserfiche WebLink

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BIBLIOGRAPHY The National Committee on Governmental Accounting, GOVERNMENTAL ACCOUNTING, AUDITING, AND FINANCIAL REPORTING; Chicago, Municipal Finance Officers Association of the United States and Canada, 1968. (GAAFR) (Authoritative Pronouncements on municipal accounting and financial reporting--constitutes the majority of GAAP) Committee on Governmental Accounting and Auditing, American Ins'titute of Certified Public Account6nts, AUDITS OF STATE AND LOCAL GOVERNMENT UNITS; New York, AICPA, 1974. (ASLGU) (Authoritative Pronouncements and standards for audits by certified public accountants and standards for financial reporting. Includes many references to GAAFR) The National Council on Governmental Accounting, NCGA INTERPRETATION l, GAAFR AND THE AICPA AUDIT GUIDE; Chicago, Municipal Finance Officers Association, 1976~ reprinted in: Governmental Finance, May 1976. (Analysis of differences, real and apparent between GAAFR and ASLGU) The National Council on Governmental Accounting, GAAFR RESTATEMENT PRINCIPLES, EXPOSURE DRAFT; Chicago,.Municipal Finance Officers Association, 1978. (Contains proposals for revision of GAAFR, which if accepted, will become Generally Accepted Accounting Pr.inciples.) Haas, Richard J. "Improving the Annual Financial Report." Special Bulleti'n 1978A. Chicago: Municipal Finance Officers Association of the United States and Canada, 1978, 9 pp. Edward S. Lynn and Robert J. Freeman, FUND ACCOUNTING, THEORY AND PRACTICE; Englewood Cliffs, Prentice Hall, Inc. 1974. R.M. Mikesell and Leon E. Hay, GOVERNMENTAL ACCOUNTING, Fifth Edition; Homewood, Richard D. Irwin, Inc., 1974. Edward L. Lynn and Joan W.' Thompson, INTRODUCTION TO FUND ACCOUNTING; Reston, Va., Reston Publishing Company, Inc., 1974. League of Minnesota Cities, MINNESOTA CITIES (magazine); St. Paul, July, 1978.