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Gauthier, Stephen J. – School Business Affairs, 1993
The Government Accounting Standards Board Statement No. 16 is concerned with the measurement of the liability for compensated absences. The pronouncement provides separate guidance for vacation leave and sick leave and deals with a variety of related issues, such as salary-related payments, rates, sabbaticals, and measurability. (MLF)
Descriptors: Accounting, Compensation (Remuneration), Federal Regulation, Government Employees
Lewandowski, Raymond J. – School Business Affairs, 1986
Discusses compensated absences such as future vacation, sick leave, and other absences that must be recognized for accounting and financial reporting purposes. Explains Governmental Accounting Standards Board distinctions between governmental and proprietary fund models. School districts and municipalities must now account for compensated…
Descriptors: Accounting, Compensation (Remuneration), Educational Finance, Elementary Secondary Education
