Accounting standards for the public and non-profit organization in the USA

Jana Ištvánfyová, Ladislav Mejzlík

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.

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Year of publication:	2010
Authors:	Ištvánfyová, Jana ; Mejzlík, Ladislav
Published in:	European financial and accounting journal : EFAJ. - Praha : [Verlag nicht ermittelbar], ISSN 1805-4846, ZDB-ID 2819858-X. - Vol. 5.2010, 2, p. 71-81
Subject:	Governmental accounting standards board \| GASB \| Financial reporting \| Not-for-profit organizations \| Public sector \| GAAP \| Nonprofit-Organisation \| Nonprofit organization \| Bilanzierungsgrundsätze \| Accounting standards \| USA \| United States \| Öffentliches Rechnungswesen \| Public accounting \| Öffentlicher Sektor \| Rechnungswesen \| Accounting \| Bilanzrecht \| Accounting law \| IFRS

Type of publication:	Article
Type of publication (narrower categories):	Aufsatz in Zeitschrift ; Article in journal
Language:	English
Other identifiers:	hdl:10419/109848 [Handle]
Classification:	M40 - Accounting and Auditing. General
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10011459742