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 ...

The Governmental Accounting Standards Board is looking for feedback on its preliminary proposals associated with accounting and financial reporting for severe financial stress and probable dissolution ...

The Federal Accounting Standards Advisory Board (FASAB) issues Statement of Federal Financial Accounting and Auditing Technical Release 3 (revised), Auditing Estimates for Direct Loan and Loan ...

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 ...

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, Basic Financial Statements—and ...