With this Guide, you will have over 700 pages of GASBS No. 34 financial statements at your fingertips—large, medium, and small cities, school districts, and special purpose governments. These real-life financial statements will show you what options and formats others are selecting for their financial statement presentations which will save you time in preparing your own. Since these financial statements have been reviewed by Ms. Suesan Patton, a former Senior Project Manager with the GASB responsible for working on GASBS No. 34, so you can use them with confidence.

In all, GASBS No. 34 provides 46 instances where an alternative presentation may be used. The Trends Survey describes many of the reporting alternatives and which ones over 170 of the surveyed governments chose to use saving you time in researching and choosing among the alternatives for your government. The Trends Survey section also discusses common errors noted during the survey—hopefully with the help of this guide you will not make the same mistakes.