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Government auditing standards and circular A-133 audits, February 1, 2013: 28-11: 2014: Government auditing standards and circular A-133 audits, February 1, 2014: 28-12: 2015: Government auditing standards and single audits, February 1, 2015: 28-13: 2016: Government auditing standards and single audits, April 1, 2016: 28-14: 2017: Government ...
Governmental College and University Omnibus Statement—an amendment of GASB Statements No. 10 and 15: Sept. 1993 1974: Superseded by GASBS 35; 20. Accounting and Financial Reporting for Proprietary Funds and Other Governmental Entities That Use Proprietary Fund Accounting: Sept. 1993: Superseded by GASBS 34 and 62; 21. Accounting for Escheat ...
The Generally Accepted Government Auditing Standards (GAGAS), commonly referred to as the "Yellow Book", are produced in the United States by the Government Accountability Office (GAO). The standards apply to both financial and performance audits of government agencies. Five general standards are included: Independence; Due care
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 government financial reporting issues.
The Governmental Accounting Standards Board (GASB) is the source of generally accepted accounting principles (GAAP) used by state and local governments in the United States. [1] As with most of the entities involved in creating GAAP in the United States, it is a private, non-governmental organization.
The list also includes one book that won two categories: Romance queen Emily Henry's "Funny Story" was readers' pick for both "Best Romance" and "Best Audiobook," which was a newly introduced ...