The Governmental Accounting Standards Board is considering changes in the financial reporting rules for infrastructure assets and is looking for feedback. Processing Content GASB issued a preliminary ...

The fixed asset custodian plays an important role in maintaining the accuracy of the data contained within the University's fixed asset system. The Office of the Comptroller relies on the custodians ...

Plant assets are long-term, fixed assets essential for production. These assets are depreciated over time, impacting financial statements. Investors should analyze plant assets for long-term valuation ...

To provide guidance for the accounting treatment of purchased and internally-generated intangible assets in compliance with gasb.No51 and University of Texas (UT ...

The Investment Book of Record (IBOR) is an essential tool for asset managers, and should ideally provide multi-asset class, multi-jurisdiction, and multi-investment product views of cash, security ...

The capital construction plant fund is used to account for all capital construction projects. A capital construction project is defined as any new building construction regardless of cost, as well as ...