Economics at your fingertips  

The nature and diversity of governmental activities

Marilena Zuca
Additional contact information
Marilena Zuca: Romanian American University

Romanian Economic Business Review, 2006, vol. 1, issue 4, 54-60

Abstract: In this article, I discuss the Governmental Accounting Standards Board (GASB), which establishes accounting standards for state and local governmental units and which is a sister organization of the Financial Accounting Standards Board (FASB). I also discuss the nature and diversity of governmental activities, the objectives of governmental financial reporting, the two different kinds of flow statements that are used to present operating statements for governmental activities, and other reporting.

Keywords: governmental activity; governmental accounting standards boards; financial reporting (search for similar items in EconPapers)
Date: 2006
References: View references in EconPapers View complete reference list from CitEc
Citations: Track citations by RSS feed

Downloads: (external link) (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link:

Access Statistics for this article

More articles in Romanian Economic Business Review from Romanian-American University Contact information at EDIRC.
Bibliographic data for series maintained by Alex Tabusca ().

Page updated 2022-03-27
Handle: RePEc:rau:journl:v:1:y:2006:i:4:p:54-60