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Page 49
Suggested Citation:"Bibliography." National Academies of Sciences, Engineering, and Medicine. 2004. A Review of DOT Compliance with GASB 34 Requirements. Washington, DC: The National Academies Press. doi: 10.17226/13744.
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Page 49

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49 BIBLIOGRAPHY American Association of State Highway Officials, AASHO The First Fifty Years 1914-1964, AASHO, 1965. Fiscal Year 2002 Comprehensive Annual Financial Reports of States and State DOTs (listed in Appendix E of this report) Government Accounting Standards Board, Statement 34 Resource Center, online at http://www.gasb.org/repmodel/ -Guides to Implementation of GASB Statement 34 and Related Pronouncements -User Guides to Financial Statements -Interviews with Early Implementers Government Accounting Standards Board, Basic Financial Statements—and Management’s Discussion and Analysis— for State and Local Governments, No. 171-A, 1999. NASACT Implementation Database, online at http://www.nasact. org/techupdates/icdatabase/database.html State of New Hampshire Department of Administrative Services, Long-Term Assets Policy and Procedure Manual, March 2002 Texas Department of Transportation, Texas Maintenance Assess- ment Program (TxMAP), 2002.

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A Review of DOT Compliance with GASB 34 Requirements Get This Book
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 A Review of DOT Compliance with GASB 34 Requirements
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TRB’s National Cooperative Highway Research Program (NCHRP) Report 522: A Review of DOT Compliance with GASB 34 Requirements examines approaches taken by state departments of transportation to comply with the requirements of Governmental Accounting Standards Board (GASB) Statement No. 34. GASB 34 is the accounting standard that requires general infrastructure assets to be reported together with related depreciation or preservation costs in the comprehensive financial statements of state and local governments. This report documents how the requirements set by GASB 34 were met and catalogs the various approaches that were implemented in the first year. Appendices to this report were published as NCHRP Web Document 63: A Review of DOT Compliance with GASB 34 Requirements—Final Report: Appendices A through G.

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