Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/109848
Authors: 
Ištvánfyová, Jana
Mejzlík, Ladislav
Year of Publication: 
2010
Citation: 
[Journal:] European Financial and Accounting Journal [ISSN:] 1805-4846 [Volume:] 5 [Year:] 2010 [Issue:] 2 [Pages:] 71-81
Abstract: 
Governmental accounting in the US has undergone significant changes and with it the complexities of preparing financial statements for governmental entities increased. The GASB, Governmental Accounting Standards Board establishes the rules for reporting financial information for non-profit and public entities. The most important objective of governmental accounting and financial reporting is accountability. The GAAP hierarchy for governments consists of four levels, each having a varied degree of authority.
Subjects: 
Governmental accounting standards board
GASB
Financial reporting
Not-for-profit organizations
Public sector
GAAP
JEL: 
M40
Persistent Identifier of the first edition: 
Document Type: 
Article

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