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Business
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| Number of pages / Number of words: |
3 / 714 |
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Some illustrations of the differing standards are: (1) The measurement and recognition of specific types of revenue i.e. taxes and grants (2) the perspective that capital assets provide services to citizens rather than contribute to cash flow (3) the use of fund accounting and budgetary reporting for accountability purposes...
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taxes and grants (2) the perspective that capital assets provide services to citizens rather than contribute to cash flow (3) the use of fund accounting and budgetary reporting for accountability purposes. (GASB 2008)
As with other standards organizations, both FASB and GASB must conform their ruling and comply with current government regulations...
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