Academic journal article The Journal of Government Financial Management

Gain Insight into the Profession's Latest Thinking: New Research Reports from AGA

Academic journal article The Journal of Government Financial Management

Gain Insight into the Profession's Latest Thinking: New Research Reports from AGA

Article excerpt

One of the roles of professional associations like AGA is to develop new thinking on issues affecting those we represent. This new thinking is developed out of research and draws on the considerable resources and experiences of our members and counterparts in the private sector. AGA is dedicated to leading the debate on advancing financial management and guiding the future of our profession.

Our Thought Leadership Library includes close to 20 completed studies with our most recent reports to the right. Download the reports at no cost at www. agacgfm.org/research/publications/default.aspx

XBRL and Public Sector Financial Reporting Standardized Business Reporting: the Oregon CAFR Project

This research studied the benefits of developing and using an XBRL-taxonomy to tag data in a state's Comprehensive Annual Financial Report (CAFR). It is the first actual pilot implementation of XBRL in the governmental sector. The report provides a brief technical overview of XBRL as well as graphics demonstrating the process of converting the CAFR data into XBRL, creating the instance document and rendering the instance document into a readable conventional file format.

Sponsored by AGA Professional Corporate Partner PricewaterhouseCoopers LLP

SAS 70 Reports: Are They Useful and Can They Be Improved?

This research paper addresses the usefulness to governments of the American Institute of Certified Public Accountants' (AICPA) Statement on Auditing Standards (SAS) No. …

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