{"title":"会计准则委员会第87号报表,租赁","authors":"","doi":"10.1002/9781119743095.ch1","DOIUrl":null,"url":null,"abstract":"VALIDATE REVIEW 31 • Abstract data from lease documents and prepare templates to be imported into the technology solution • Apply all judgments made in the preparation phase to the data being abstracted • Ensure all documents are reviewed and abstracted into the system by checking the most current lease documents against the expenses being recorded in the GL • Validate the completeness of information entered into the system • Validate the accuracy of data entered into the system • Validate the GASB 87 calculations tie back to the current GL • Perform reviews to ensure accuracy of the information inputted • Review of information inputted into the abstraction templates or lease technology solution • Review the accounting calculations under GASB 87 • Provide population to you for review prior to finalizing the abstracts","PeriodicalId":387220,"journal":{"name":"Annual Update","volume":"31 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2020-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"GASB Statement No. 87, Leases\",\"authors\":\"\",\"doi\":\"10.1002/9781119743095.ch1\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"VALIDATE REVIEW 31 • Abstract data from lease documents and prepare templates to be imported into the technology solution • Apply all judgments made in the preparation phase to the data being abstracted • Ensure all documents are reviewed and abstracted into the system by checking the most current lease documents against the expenses being recorded in the GL • Validate the completeness of information entered into the system • Validate the accuracy of data entered into the system • Validate the GASB 87 calculations tie back to the current GL • Perform reviews to ensure accuracy of the information inputted • Review of information inputted into the abstraction templates or lease technology solution • Review the accounting calculations under GASB 87 • Provide population to you for review prior to finalizing the abstracts\",\"PeriodicalId\":387220,\"journal\":{\"name\":\"Annual Update\",\"volume\":\"31 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2020-06-26\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Annual Update\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1002/9781119743095.ch1\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Annual Update","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1002/9781119743095.ch1","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
VALIDATE REVIEW 31 • Abstract data from lease documents and prepare templates to be imported into the technology solution • Apply all judgments made in the preparation phase to the data being abstracted • Ensure all documents are reviewed and abstracted into the system by checking the most current lease documents against the expenses being recorded in the GL • Validate the completeness of information entered into the system • Validate the accuracy of data entered into the system • Validate the GASB 87 calculations tie back to the current GL • Perform reviews to ensure accuracy of the information inputted • Review of information inputted into the abstraction templates or lease technology solution • Review the accounting calculations under GASB 87 • Provide population to you for review prior to finalizing the abstracts