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...intangible assets (e.g., easements, rights, computer software). For more than 30 years, Accounting Principles Board (APB) Opinion No. 17, Intangible Assets, was the source of authoritative guidance on accounting and financial reporting for intangible assets. In 2001, the Financial Accounting Standards Board's (FASB) Statement No. 142, Goodwill and Other Intangibles, superseded APB Opinion No. 17 in the private sector. Meanwhile in 1999, the GASB issued Statement No. 34, Basic Financial Statements--and Management's Discussion and Analysis--for State and Local Governments, which expressly included intangibles as a subclass of capital assets.
It has not...
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State association events.(Brief article)(Calendar), April 01, 2007
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