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United States Accounting Standards: Governmental Entities
GASB standards are GAAP for state and local governmental entities only. GASB issues the following types of pronouncements: Statements of Governmental Accounting
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Statement of Position 98-1 Accounting for the Costs of
The procedure for clearing accounting guidance in documents issued by the Accounting Standards. Executive Committee (AcSEC) involves the FASB reviewing and
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Part 204 Accounting and Reporting for Public Authorities that
Part 204 Accounting and Reporting for Public Authorities that Issue State-Supported Debt. (Statutory authority: Constitution, art. X, 5; State Finance Law,
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