rank the guidance based on the governmental GAAP hierarchy.
franky1990
- Issue 1:
- Governmental accounting textbook
- GASB Technical Bulletin
- FASB statement
- GASB interpretation
- Issue 2:
- AICPA Practice Bulletins (applying specifically to state and local government)
- AICPA Industry Audit and Accounting Guides
- AICPA issue papers
- Widely recognized industry practice
- Issue 3:
- International Accounting Standards Committee Statements
- AIPCA Statements of Position (applying specifically to state and local government)
- GASB Q&As
- GASB Statement
- Issue 4:
- Article in a leading audit journal
- FASB Statement
- Leading accounting textbook
- Position statement from GASB Emerging Issues Taskforce
- Issue 5:
- GASB Technical Bulletin
- FASB Technical Bulletin
- Speech from a leading accounting professor
- GASB concept statement
7 years ago
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