Accounting and Financial Reporting
adniek199g1-6 Accounting and financial reporting for state and local government use, in different places, either the economic resources measurement focus and accrual basis of accounting or the current financial resources measurement focus and the modified accrual basis of accounting. Discuss the differences in measurement focus and basis of accounting related to (a) the conceptual differences, (b) differences in revenue recognition, (c) differences in expense/expenditure recognition, (d) differences in recognition of fixed assets, and (e) differences in the recording of long-term debt.
1-9 Go to the GASB website ( www.gasb.org ). What is the mission of GASB?
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