The nature and diversity of governmental activities

Marilena Zuca
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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
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