Governmental accounting and capital management represent critical areas of public financial administration, focused on the systematic tracking, reporting and strategic oversight of capital assets and ...

A proposed implementation guide issued by GASB is designed to clarify, explain or elaborate on the board’s standards for state and local government financial reporting. GASB’s standard for fund ...

The Governmental Accounting Standards Board is juggling a variety of projects to improve accounting for state and local governments as they come under pressure from the threat of reduced funding from ...

This Working Paper explores the relationship between the uptake of accrual basis of accounting in government and the use of the resultant accrual information in fiscal statistics, using the European ...

GASB approves Statement no. 41, Budgetary Comparison Schedule—Perspective Differences, to clarify existing guidance on budgetary comparisons in Statement no. 34 ...

The Governmental Accounting Standards Board released a new standard to improve the financial reporting for state and local governments on subsequent events that occur after financial statements are ...