Assembly of Accounting and Financial Reporting Standards for U.S. State and Local Governments

Author: Government Accountability Office
Publisher:
Publish Date: 2004-01-01
Features: Users of this compilation who wish to refer to authoritative statements can cite certain sections included in this compilation—such as, Governmental Accounting Standards Board Compilation, Part 2300.103—without having to locate specific statements from the Governmental Accounting Standards Board, the National Governmental Accounting Standards Committee, or the American Institute of Certified Public Accountants. In addition to reorganizing some content for reference purposes, reorganizing certain internal passages, adding headings, cross-references, and transitional sentences, and correcting printing and grammatical errors, no changes have been made to the original text of the recognized National Governmental Accounting Standards Committee and American Institute of Certified Public Accountants statements. Accordingly, under the provisions of Governmental Accounting Standards Board Statement No. 1, the compiler of this book is considered authoritative. The Governmental Accounting Standards Board statements included in this compilation are listed according to the requirements of the compilation's introduction.