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| Author: | Miller, J.R. Jacobson, P.D. |
| Title: | GASB after the five-year structure review |
| Journal: | Journal of Accountancy
1990 : APR, VOL. 169:4, p. 85-88, 90-91 |
| Index terms: | ACCOUNTING STANDARDS CORPORATE AUDIT FINANCIAL ACCOUNTING |
| Language: | eng |
| Abstract: | Assessment of the jurisdiction issue and other results of the US Governmental Accounting Standards Board's review. The review process. The future of the GASB. New directions. GASB's structure. Relationship with the Financial Accounting Foundation. Government Accounting Standards Advisory Council's authority. The jurisdiction question: special entities. Criticism of the ownership principle and support. Structure of setting government accounting standards. A Box summarizes the main points. |
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