Textbook

Codification of Governmental Accounting and Financial Reporting Standards

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This Codification is an integration of currently effective accounting and report ing standards for state and local governments. Material in this Codification is drawn from Statements and Interpretations of the National Council on Governmen tal Accounting (NCGA) and the American Institute of Certified Public Accountants (AICPA) Industry Audit Guide, Audits of State and Local Governmental Units (1974), as amended by subsequently issued AICPA Statements of Position. Accounting principles contained in the NCGA and AICPA documents have been affirmed by the Governmental Accounting Standards Board (GASB) in GASB Statement No. 1, Authoritative Status of NCGA Pronouncements and AICPA Industry Audit Guide, issued in July 1984, and constitute generally accepted accounting principles for state and local governments. Standards of the Financial Accounting Standards Board (FASB) and its predecessors are not included in this Codification, except to the extent references are made to specific applicable pronouncements. (See the Introduction section of this document for a discussion of the relationship between GASB and FASB pronouncements.) This Codification has been reviewed and approved for publication by the GASB.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

657.835 GOV c 1984

Penerbit

Stamford : Governmental Accounting Standards Board & Governmental Accounting Research Foundation., 1984

Deskripsi Fisik

xvii+322 hlm.;ill.;23,3cm

Bahasa

English

ISBN/ISSN

0-89125-094-8

Klasifikasi

657.835

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi--Keuangan--Laporan

Info Detail Spesifik

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Pernyataan Tanggungjawab

Tim Penyusun

Versi lain/terkait

Lampiran Berkas

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