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  2. List of GASB Statements - Wikipedia

    en.wikipedia.org/wiki/List_of_GASB_Statements

    Accounting and Financial Reporting for Intangible Assets June 2007: Amended by various GASBS; 52. Land and Other Real Estate Held as Investments by Endowments Nov. 2007: Amended by GASBS 72; 53. Accounting and Financial Reporting for Derivative Instruments June 2008: Amended by various GASBS; 54. Fund Balance Reporting and Governmental Fund ...

  3. Governmental Accounting Standards Board - Wikipedia

    en.wikipedia.org/wiki/Governmental_Accounting...

    The GASB has issued Statements, Interpretations, Technical Bulletins, Concept Statements and Implementation Guides defining GAAP for state and local governments since 1984. GAAP for the Federal government is defined by the Federal Accounting Standards Advisory Board. In January 2020, GASB appointed Joel Black to succeed David Vaudt as the chair.

  4. Generally Accepted Accounting Principles (United States)

    en.wikipedia.org/wiki/Generally_Accepted...

    Governmental Accounting Standards Board (GASB). Created in 1984, the GASB addresses state and local government reporting issues. Its structure is similar to that of the FASB's, and the FASB and GASB are located together and share resources. Federal Accounting Standards Advisory Board (FASAB). Created in 1990, the FASAB addresses federal ...

  5. Annual comprehensive financial report - Wikipedia

    en.wikipedia.org/wiki/Annual_comprehensive...

    An Annual Comprehensive Financial Report (ACFR), formerly called a Comprehensive Annual Financial Report (CAFR)) [1] is a set of U.S. government financial statements comprising the financial report of a state, municipal or other governmental entity that complies with the accounting requirements promulgated by the Governmental Accounting Standards Board (GASB).

  6. Governmental accounting - Wikipedia

    en.wikipedia.org/wiki/Governmental_accounting

    Government accounting refers to the process of recording and the management of all financial transactions incurred by the government which includes its income and expenditures. Various governmental accounting systems are used by various public sector entities.

  7. List of AICPA Audit and Accounting Guides - Wikipedia

    en.wikipedia.org/wiki/List_of_AICPA_Audit_and...

    Accounting for profit recognition on sales of real estate full-text: 45-02: 1979: Accounting for profit recognition on sales of real estate full-text: 46-01: 1987: Guide for the use of real estate appraisal information full-text: 46-02: 1990: Guide for the use of real estate appraisal information, as of December 31, 1990 full-text: 47-01: 1991

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  9. Charitable contribution deductions in the United States

    en.wikipedia.org/wiki/Charitable_contribution...

    If a donor is contributing property that would have yielded a long-term capital gain in a sale, then the deduction for the contribution is limited to 30% of donor's adjusted gross income in the year of donation if the donee is a public charity, and limited to 20% if the donee is a private foundation. Contributions over the respective AGI ...

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