Chapter 4: Governmental Accounting, Financial Accounting for Local and State School Systems, 2003 Edition
Content
Revenues, expenses, gains, losses, assets, and liabilities resulting from exchange and exchange-like transactions should be recognized when the exchange takes place. Revenues, expenses, assets, and liabilities resulting from nonexchange transactions should be recognized in accordance with the GASB Statements 24 and 33. By this law, provisions relating to government accounting and government financial statistics have been arranged between 49 and 54 articles of the fourth part of the law entitled “Government Accounts and Financial Statistics” [57].
The GASB is also advised by the Governmental Accounting Standards Advisory Council (GASAC), an organization that was established by the FAF’s Board of Trustees to advise the GASB on its agenda, priorities and procedural matters. Importantly, the GASAC doesn’t vote on board matters or make decisions about standards. Instead, it provides the GASB with contextual information about the diverse individuals that GASB may impact. This empowers the GASB to understand diverse views and make informed decisions accordingly.
Deferred Outflows/Inflows of Resources
Thus, GASB is the acting body that enforces and updates GAAP, which are all different accounting principles that are constantly changing. Each one has a name that starts with “GASB” followed by a number indicating which accounting principle it is. The GASB is shouldered with the responsibility of setting the highest-quality of standards, and to do so they utilize a process called the “Rule of Procedure”. The procedure is designed to encourage broad public participation in the standard-setting process, as these wide-reaching financial matters affect everyone. The GASB gets funding from publishing revenue, investment income, and accounting support fees paid by dealers who trade in municipal bonds. Expenditures should be classified by fund, function (or program), organization unit, activity, character, and principal classes of objects.
The Governmental Accounting Standards Board (GASB) is the organization that determines and updates generally accepted accounting principles (GAAP) for government entities. (1) Activities accounted for in governmental funds by function, to coincide with the level of detail required in the governmental fund statement of revenues, expenditures, and changes in fund balances. Proprietary fund revenues should be reported by major sources, and expenses should be classified in essentially the same manner as those of similar business organizations, functions, or activities.
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However, GASB Statement 34 permits a government to designate a particular fund that is of interest to users as a major fund and to individually present its information in the basic financial statements, even if it does not meet the criteria. However, a government does not have the option to not report a fund as major if it meets the criteria above. Government accounting refers to the process of recording and the management of all financial transactions incurred by the government which includes its income and expenditures. Financial accounting recognizes certain types of assets and liabilities over periods of several years, such as capital expenditures and depreciation. Those sorts of items are absent from government accounting, which recognizes items in a single fiscal year.
What are the government accounting standards?
The Governmental Accounting Standards Board has been around for 25 years, and in those years of operation they have released 98 standards of lease accounting that contain rules and regulations for lease accounting practices today. A recent GASB standard is GASB 87, which drastically changed lease accounting for the entities who must follow the rules and regulations of the Government Accounting Standards Board. Check out our guide to GASB 87 implementation here for more information on best practices to avoid an audit. It is worth noting that these standards were developed based off of the standards defined in GASB 87 for lease accounting.
Ways Fund Accounting Solutions Benefit the Public Sector
When implemented, it will create new information and will restructure much of the information that governments have presented in the past. We developed these new requirements to make annual reports more comprehensive and easier to understand https://www.bookstime.com/ and use. Government accounting is different from the private sector because the government is considered a steward of taxpayer funds and as such, it is subjected to extensive monitoring to ensure funds are spent correctly.
- To demonstrate whether resources were obtained and used in accordance with the government's legally adopted budget, RSI should include budgetary comparison schedules for the general fund and for each major special revenue fund that has a legally adopted annual budget.
- This is also called fund accounting, where government allocates funds for tight control over the resources and closely monitors the inflows and outflows.
- Successful results as a result of pilot applications have shown that accrual-based accounting and reporting system could be implemented.
- International developments in government financial management and accounting caused countries to review their financial management and accounting systems.
- Issues which are handled based on the definition of government accounting are of high importance for the institutions and organizations which are included in government accounting.
Government accounting aims at preventing waste in government services and establishing a balance between optimal expenditure and services by managing government assets and government sources in the most efficient way. This balance can be established only by obtaining complete and accurate information from government accounting system on time. Since the users have a low level of knowledge needs in government accounting system, it has been recorded for long years in a cash basis manner. However, as the government’s area of operation expanded and the needs increased, it became obvious that cash basis system had lacking parts. These lacking parts in the accounting system tried to be overcome through a new regulation by focusing on the areas where cash basis accounting system was insufficient; and a change was experienced with regard to applying the accrual basis in the areas of government accounting and financial reporting.
Schneider accounting system is a more developed cameral system applied in order to remove these lacking parts [9]. In the new cameral accounting system, cash book and detailed book of revenues and expenses are kept by different people, which is something that facilitates audit of the accounts, and it can indicate the account balance of revenues and expenses. The only thing that makes the system insufficient is that it does not show the changes in assets of the government just as in cameral system [7].
The accrual principle of accounting requires the revenues and expenses to be recorded in the entity’s financial statements when they are incurred, regardless of when the actual cash flows for the transaction are received or paid. Funds that focus on total economic resources employ the accrual basis of accounting. The concept of major fund reporting was introduced and defined by GASB Statement 34 to simplify the presentation of fund information and to focus attention on the major activities of the reporting entity.
The basis of accounting determines when the economic consequences of transactions and financial events should be entered into financial statements. The GASB Statement 63 provides guidance on the timing of recording a certain financial event. The ultimate purpose of the standards set by the GASB is to ensure that financial reporting is transparent and consistent from one organization to another so that the financial reports reaching the public, government officials, and investors are reliable and authentic. The detailed authoritative standards established by this Statement are presented in paragraphs 3 through 166. Appendix C provides nonauthoritative illustrations of MD&A; the basic financial statements required for a variety of types of governments, such as towns, school districts, fire districts, and utilities; notes to those financial statements required by this Statement; and RSI other than MD&A.
Required proprietary fund statements are a statement of net assets; a statement of revenues, expenses, and changes in fund net assets; and a statement of cash flows. To allow users to assess the relationship between fund and government-wide financial statements, governments should present a summary reconciliation to the government-wide financial statements at the bottom of the fund financial statements or in an accompanying schedule. Measurement focus identifies what financial transactions and activities will be documented in the financial statements. The flow of economic resource focus examines all assets available for goods and services and ensures both long-term and current assets and liabilities are accurately documented in the fund and that as a charge of operations, depreciation is recorded.
Differences between Government Accounting and Commercial Accounting
And so, the measurement focus and the basis of accounting are pretty much interrelated. The GASB board includes seven diverse board members, including a chairman and a vice chairman. The board members are expected to deeply understand governmental accounting and finance. The FAF governmental accounting definition Board of Trustees appoints each board member for a 5-year term, and the chairman is the only full-time member of this board. Accounting and financial reporting are important for government entities and agencies, but for different reasons than for commercial business enterprises.
They also promote transparency so that readers such as public officials and taxpayers can access and understand relevant information. If auditing uncovers evidence of possible financial crimes, forensic accountants step in. Forensic accounting uses analytic techniques, such as identifying assets and tracing funds, to identify and document crimes like fraud and embezzlement. The path to a government accounting career depends on which job area you want to pursue.
Nicehash Найсхеш полный обзор сервиса криптомайнинга
На гитхаб можно найти исходные файлы Nicehash miner legacy. Следует отметить, что на основе этого программного обеспечения был создан не один вирус и бот для майнинга. Сервис имеет аккаунты в социальных сетях Twitter, Facebook, ВКонтакте и прочих. Там публикуются важные новости площадки, например, о проведении технических работ, о каких-либо новшествах и обновлениях.
В расчете указана рекомендованная розничная цена производителя Nvidia - $440, но вы можете поменять это значение на цену покупки именно вашей видеокарты. Хешрейт видеокарты указан с учетом ее оптимального разгона. В интернете существует масса сервисов, позволяющих арендовать вычислительные мощности для криптодобычи (к примеру, StormGain).
- Чтобы подсчитать, сколько вы можете заработать на NiceHash, воспользуйтесь калькулятором доходности.
- Поэтому, сколько майнить эфир еще можно будет стандартным методом неизвестно (как и то, какой эфир майнить будут завтра).
- Система выплат на сервисе не предполагает каких-либо скрытых комиссий и пользователи хорошо отзываются об этой стороне сервиса.
- Если вас интересует покупка мощностей, то этот сервис работает подобно сервисам облачного майнинга.
Прохождение KYC верификации на NiceHash
При всей своей привлекательности рынок криптовалют достаточно нестабилен. Сегодня Ethereum – вторая по капитализации монета, добывать ее проще Bitcoin. К слову, сейчас эфир стоит в 3,5 раза дешевле, чем в 2018 году. Начать майнить эфир следует с понимания того, как происходит этот процесс. Добыча эфира осуществляется по тому же принципу, что и майнинг Даш или майнинг litecoin, но три экрана элдера с небольшими отличиями.
Почему Nicehash не видит видеокарту?
Если говорить о том, где майнить эфириум лучше, на Windows или Mac OS, то ответ будет не в пользу компьютеров Apple. Найти 770capital соответствующее ПО для майнинга в этой ОС весьма проблематично. Майнинг через пул – наиболее популярный вариант криптодобычи. Пул объединяет вычислительные мощности участников для достижения общей цели – формирования нового блока и добавления его в блокчейн.
Как подключить ферму для работы через платформу NiceHash
В таком случае стоит подождать и попробовать сделать прогноз через несколько минут. Это зависит от того, как скоро произойдет переход платформы на новый алгоритм работы. После запуска Ethereum 2.0 возможность майнинга с использованием вычислительных мощностей будет исключена.
Майнить монету на видеокартах или асиках после этого не получится. Отзывы пользователей майнера свидетельствуют о том, что он является прекрасным решением для новичков в данной сфере. Позволяет заниматься добычей криптовалюты, не разбираясь в огромном количестве настроек и нюансов.
Отметим, что он всё же отличается от подобного рода сайтов. Разница заключается в том, что на этом сайте контракты покупают не у среднего централизованного поставщика, а у различных пользователей. Кроме того, здесь есть возможность приобрести большой объем мощностей и использовать их в короткий отрезок времени. Более того, цены здесь гибкие и рынок мощностей действительно может похвастаться своей динамикой. Также вы можете в любой момент разорвать контракт, так как оплата производится по мере того, как происходит процесс майнинга.
Не придется даже выбирать алгоритм, так как программа сделает это самостоятельно на основе опыта других пользователей с таким же железом. При этом многие автоматизированные настройки можно изменять вручную, если в этом есть необходимость. «Как начать майнить эфириум на лэптопе или ПК» – один из самых популярных запросов сегодня в поисковых сетях. Многое зависит здесь от того, насколько актуальны технические характеристики компьютера.
Умеет мониторить состояние ригов, удаленно регулировать PowerLimit и выполнять отключение видеокарт. Наш герой понимает, что домой возвращаться идея плохая и выводит оставшиеся от майнинга средства на кошелек, чтобы хоть на время залечь на дно. Ознакомиться с суммами, которые вы можете получить, работая на Найсхеш, позволяет калькулятор прибыльности. Теперь же следует поговорить об остальных моментах, которые связаны с финансовыми операциями в рамках работы с данным проектом. Miner Nicehash, как было упомянуто выше, является одним из самых https://fxtrend.org/ лучших решений для новичков.
Рассмотрим майнинг на оборудовании с операционной системой Windows. Эфириум – остается одной из самых привлекательных криптовалют для майнинга. Она стоит достаточно дорого, но в то же время ее проще добывать, чем биткоин. Но нужно учитывать, что в ближайшем будущем Ethereum перейдет на новый алгоритм консенсуса.
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Cognitive behavioural interventions in addictive disorders PMC
However, the additive effect of these combined interventions, despite clinically intuitive expectations of their compatibility, and even synergy, has not received conclusive support. In the present narrative review, we offer an overview of CBT efficacy for https://ecosoberhouse.com/ adult AOD and consider some key variations in application as well as contextual (ie, moderators) or mechanistic (ie, mediators) factors related to intervention effectiveness. Specifically, we will examine what might be considered “classical” or “traditional” applications based on Marlatt and Gordon’s17 seminal work but will also consider some integrative applications such as CBT in combination with MI, CM, and pharmacotherapy. Finally, we will examine moderating and mediating factors that have been observed in studies of intervention efficacy. As such, we provide a summary of systematic reviews and meta-analyses, but some landmark trials are also described.
Can Cognitive Behavioral Therapy (CBT) Treat Alcoholism and Drug Addiction?
Outcome data did not indicate significant differences in cocaine use outcomes by group. People who have a substance or alcohol use disorder may often struggle with negative feelings or thoughts that make recovery more difficult. Because CBT focuses on identifying and replacing such thought patterns with more adaptive ones, it can help improve a person's outlook and support skills that support long-term recovery. The Affordable Care Act (ACA) mandates that insurance providers must cover treatment for mental health and substance use treatment.10 This means that your insurance plan is required to cover at least a portion of your care. The ACA applies to all insurance companies, including employer-sponsored coverage, Medicaid and Medicare, and marketplace insurance. Family therapy remains a “promising” intervention with polydrug users, family interventions, community reinforcement and CM approaches have been shown to be superior to drugs counseling and 12-step approaches.
Alcohol treatment matching studies
CBT is a widely cbt interventions for substance abuse effective treatment approach for many people and can help you challenge negative beliefs about yourself and start to create a new worldview. Cognitive behaviour therapy (CBT) is a structured, time limited, evidence based psychological therapy for a wide range of emotional and behavioural disorders, including addictive behaviours1,2. CBT belongs to a family of interventions that are focused on the identification and modification of dysfunctional cognitions in order to modify negative emotions and behaviours. CBT for substance use disorders includes several distinct interventions, either combined or used in isolation, many of which can be administered in both individual and group formats.
- Modifying social and environmental antecedents and consequences another approach to working with addictive behaviours18.
- It is now believed that relapse prevention strategies must be taught to the individual during the course of therapy, and various strategies to enhance patient involvement and adherence such as increasing patient responsibility, promoting internal attributions to events are to be introduced in therapy.
- The hallmark of CBT is collaborative empiricism and describes the nature of therapeutic relationship.
- In early review, a robust benefit of combined CBT with other psychosocial therapies such as MI and CM was observed.
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- A comprehensive treatment regimen should encompass one’s mental, physical, and spiritual well-being, fostering healing from within.
- It can be used on its own or combined with other approaches that work together to support a person's long-term recovery.
- It’s changing the way you feel or act toward something by changing how you think about the situation.
- The principles of MI include expressing empathy through reflective listening, developing discrepancy between patients goals or values and their current behaviors, avoiding argument and direct confrontation, adjusting to client resistance and supporting self-efficacy and optimism.
- In conclusion, BIs can be an effective first level of treatment offered to drug and alcohol clients16 and because of their low cost and cost-effectiveness, BIs are consistent with a public health treatment approach in substance use disorders.
- CBT typically involves a number of distinct interventions—such as operant learning strategies, skills building, and motivational elements—that can either be used on their own or combined.
Thus, consistent support for CBTs putative mechanisms of action remain elusive, as it does for many interventions (Emmelkamp et al., 2014). Cognitive behaviour therapy is a structured, time limited, psychological intervention that has is empirically supported across a wide variety of psychological disorders. CBT for addictive behaviours can be traced back to the application of learning theories in understanding addiction and subsequently to social cognitive theories. The focus of CBT is manifold and the focus is on targeting maintaining factors of addictive behaviours and preventing relapse. Relapse prevention programmes are based on social cognitive and cognitive behavioural principles.
It can be used on its own or combined with other approaches that work together to support a person's long-term recovery. However, it is not the only option out there, so talk to your healthcare provider about what's available to decide what approach is best for your needs. As with other treatments for alcoholism and drug abuse, including pharmaceutical treatments, cognitive behavioral therapy works best when combined with other recovery efforts.
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Other efforts to increase access to CBT and other evidence-based treatments for SUDs are also underway.75-77 Future research focusing on methods to bridge the gap between theory and practice in a way that supports community clinicians so that systemic change can truly be effective is of particular importance. As this paper has reviewed, many effective behavioral techniques for the treatment of substance use have been identified; however, use of such techniques is often scarce or non-existent in service provision settings. As implied above, CBT for substance use disorders varies according to the particular protocol used and—given the variability in the nature and effects of different psychoactive substances—substance targeted. Consistent across interventions is the use of learning-based approaches to target maladaptive behavioral patterns, motivational and cognitive barriers to change, and skills deficits.
Comorbid psychiatric disorders
With regard to addictive behaviours Cognitive Therapy emphasizes psychoeducation and relapse prevention. Therefore, many of the techniques discussed under relapse prevention that aim at modification of dysfunctional beliefs related to outcomes of substance use, coping or self-efficacy are relevant and overlapping. Training in assertiveness involves two steps, a minimal effective response and escalation. When the minimal effective response (such as informing friends that “I do not drink”) is not sufficient to bring about change, the individual is instructed to escalate to a stronger response, such as warning, threat, involving others' support.
Functional Analysis
- ChoicePoint aims to improve the quality of life for people struggling with substance use disorder and mental health issues.
- We provide an overview of Cognitive Behavioral Therapy (CBT) efficacy for adult alcohol or other drug use disorders (AOD) and consider some key variations in application as well as contextual (ie, moderators) or mechanistic (ie, mediators) factors related to intervention outcomes.
- People who have a substance or alcohol use disorder may often struggle with negative feelings or thoughts that make recovery more difficult.
Stages imply a readiness to change and therefore the TTM has been particularly relevant in the timing of interventions. Matching interventions to the stage of change at which an individual is, can maximize outcome. The therapist therefore planned to improve his motivation for seeking help and changing his perspective about his confidence (motivational interviewing). Each of the five stages that a person passes through are characterized as having specific behaviours and beliefs. His therapist identified strategies to enhance his motivation, to help him engage in therapy, deal with craving, reducing social anxiety, assertiveness and beliefs and positive expectancies about alcohol use, and confidence or sense of self-efficacy in remaining abstinent. The wife was involved in therapy, to support his abstinence and help him engage in alternate activities.