Please note: This item is from our archives and was published in 2002. It is provided for historical reference. The content may be out of date and links may no longer function. The FASB series of ...
GASB issued a concepts statement to guide the board when establishing note disclosure requirements for state and local governments — part of its response to research reexamining existing note ...
The Governmental Accounting Standards Board released a concepts statement Thursday to provide a conceptual framework for its work on note disclosure requirements for state and local governments. GASB ...
Concepts Statement No. 6, Measurement of Elements of Financial Statements, augments the framework that GASB uses to promote consistency in setting accounting and financial reporting standards and is ...
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