GASB White Paper: Why Governmental Accounting and Financial Reporting Is—and Should Be—Different
Download the complete White Paper
Download individual sections of the White Paper:
- Executive Summary
- Main Text
- Appendix A: Distinguishing Characteristics of the Governmental Environment
- Appendix B: Additional Examples of How Governmental Accounting Differs from Business Enterprise Accounting
- Appendix C: Brief History of Governmental Accounting Standards Setting
- Appendix D: Significance of State and Local Governments
- Glossary