WHY GOVERNMENTAL ACCOUNTING AND FINANCIAL REPORTING IS—AND SHOULD BE—DIFFERENT

是 否 +2 论坛币

k人 参与回答

经管之家送您一份

应届毕业生专属福利!

求职就业群

赵安豆老师微信：zhaoandou666

经管之家联合CDA

送您一个全额奖学金名额~ !

立即领取

感谢您参与论坛问题回答

经管之家送您两个论坛币！

+2 论坛币

WHY GOVERNMENTAL ACCOUNTING AND FINANCIAL REPORTING IS—AND SHOULD BE—DIFFERENT

GASB White Paper.pdf (405.49 KB, 需要: 1 个论坛币)

2017-1-3 23:41:10 上传

WHY GOVERNMENTAL ACCOUNTING AND FINANCIAL REPORTING IS—AND SHOULD BE—DIFFERENT
需要: 1 个论坛币  [购买]

TABLE OF CONTENTS
Introduction and Scope ............................................................................................................... 1
Why Are Separate Accounting and Financial Accounting Reporting Standards
Essential for Governments? ..................................................................................................... 2
Major Environmental Differences between Governments and Businesses ......................... 3
How Do Existing Accounting and Financial Reporting Standards Reflect the
Different Needs of Stakeholders? ............................................................................................ 7
Conceptual Framework Differences .................................................................................... 7
Accounting and Financial Reporting Standards Differences .............................................. 9
Why Is There an Ongoing Need to Set Additional Governmental Accounting and
Financial Reporting Standards? ............................................................................................. 12
Conclusion ................................................................................................................................ 13
Appendix A: Distinguishing Characteristics of the Governmental Environment ................... 14
Appendix B: Additional Examples of How Governmental Accounting Differs from
Business Enterprise Accounting ....................................................................... 21
Appendix C: Brief History of Governmental Accounting and Financial Reporting
Standards Setting .............................................................................................. 26
Appendix D: Significance of State and Local Governments ................................................... 29
Appendix E: Glossary .............................................................................................................. 31

扫码加我 拉你入群

请注明：姓名-公司-职位

以便审核进群资格，未注明则拒绝

分享0 收藏0 回帖

关键词：governmental Accounting GOVERNMENT Different financial between