跳到主要内容

bet356官网首页

电子表格上GAAP的缩写

Throughout the year the Commonwealth of 质量achusetts accounts for its financial operations on the statutory basis of accounting, often referred to as the “budgetary basis”. The Commonwealth’s budget and the statutory basis financial statements follow the accounting principles defined by 质量achusetts law.

For its Annual Comprehensive Financial Report (ACFR), the Commonwealth reports on the basis of Generally Accepted Accounting Principles (GAAP) as defined for 政府ernments by the Governmental Accounting Standards Board. These instructions assist departments in preparing the GAAP departmental information included in the Annual Report. 

Three sets of GAAP Instructions are provided: one for most Commonwealth of 质量achusetts departments, one specific to Institutes of Higher Education, 一个是组件单元. 

For the Fiscal Year 2024 financial reporting cycle, all GAAP information has a uniform due date of 2024年8月16日,星期五. 

使用Wdesk

Wdesk登录

登录Wdesk

访问WDESK

Wdesk指南 & 帮助

A guide for departments to gain access to, and use Wdesk to submit GAAP information

查看PDF

Wdesk视频指南

Watch a video on Wdesk [Login required]

查看视频

通用GAAP准则

These instructions apply to all departments except Institutes of Higher Education and Component Units on ACFR reporting year-end activity and obligations to the 审计长bet356英国在线 (CTR).

GAAP部门说明

Guidance to departments on reporting year-end activity and obligations to the 审计长bet356英国在线.

查看PDF
GAAP Decentralized Instructions Supplement

This Decentralized Departments’ Supplement (Supplement) to the FY2024 GAAP Instructions (GAAP Instructions), has been specially prepared to assist multi-facility departments which handle their day-to-day accounting operations and compile their GAAP reporting at the facility level using MMARS organization codes and/or HR/CMS agency codes.

查看PDF
Wdesk
登录wdesk
Wdesk报告指南和帮助
查看PDF

Institutes of Higher Education Guidance

This guide complements the Governmental Accounting Standards Board (GASB) Statement 35 Implementation Guide which is documented in various other policies and procedures. This guide relates to the Commonwealth’s preparation of its Annual Comprehensive Financial Report for FY2024.

Institutes of Higher Education Guidance

The purpose of this memo is to advise the Institutions of Higher Education as to accounting and reporting guidance for FY2024.

查看PDF
附件A:独立信

The audited financial statements for all institutions must be transmitted to CTR with this attachment.

查看word文档
Attachment B: Draft Reconciliation of Financial Statements to MMARS

Use this sheet to define where revenues and expenditures are recorded.

查看word文档
Attachment C: Higher Education Wdesk指南

A guide for institutions of higher education to gain access to, and use Wdesk to submit GAAP information

查看PDF
Wdesk
登录wdesk
Wdesk视频指南

Watch a video on Wdesk, created in 2022 [Login required]

查看视频

组件单元指南

These instructions apply to the 质量achusetts Department of Transportation (质量DOT), the 质量achusetts Bay Transportation Authority (MBTA), the 质量achusetts School Building Authority, 以及教师退休委员会. 2024财年更新.

组件单元指南

This document provides guidance for the preparation and submission of component unit and related organization financial statements/templates, 附件, 以及其他补充信息.

查看PDF
Wdesk
登录wdesk

CTR 政策 pertaining to GAAP Reporting

会计与管理

所有资产, 不管它们是否固定, 必须得到解释, 管理, and reported in accordance with all applicable laws and regulations of the Commonwealth.

powerdm视图

资本资产收购

All acquisitions of fixed assets must be recorded in accordance with existing laws and policies of the Commonwealth.

powerdm视图

Impairment of Capital or Other Assets and Insurance Recoveries

The Commonwealth is required to evaluate prominent events or changes in circumstances affecting fixed or other assets, 比如现金, to determine whether impairment has occurred..

powerdm视图

相关内容

Annual Comprehensive Financial Report

View the Annual Comprehensive 财务报告 for the Commonwealth of 质量achusetts

访问页面

GASB声明

Read pronouncements from the Governmental Accounting Standards Board (GASB)

对gasb的看法.ORG