This assistance manual is intended to provide guidance for local agencies to report their assets in compliance with the general infrastructure reporting requirements of Governmental Accounting Standards Board Statement No. 34. This manual is an update to the original manual, which was developed in 2004, and includes current depreciators and information on annual updates.
GASB 34, accounting, assets
Date of this Version
Government Fixed Asset Services, Inc., "Indiana Local Technical Assistance Program Governmental Accounting Standards Board Statement No. 34 General Infrastructure Retroactive Reporting Implementation Assistance Manual" (2013). Indiana Local Technical Assistance Program (LTAP) Publications. Paper 108.