Document Type
Report
Abstract
Since 1984, the Governmental Accounting Standards Board (GASB) has worked to improve accounting and financial reporting standards for state and local governments. The board is a private, nonprofit organization consisting of seven board members and a full-time staff. Like the Financial Accounting Standards Board (FASB) that sets accounting standards for private companies, GASB is funded by the Financial Accounting Foundation, a nonprofit entity that exercises general oversight over the financial reporting of public entities. In June 1999, GASB approved Statement No. 34: Basic Financial Statements and Management's Discussion and Analysis for State and Local Governments (GASB 34).
Publication #96-970
Publication Date
6-1-2003
Language
English
License
This work is licensed under a Creative Commons Attribution 4.0 International License.
Recommended Citation
Texas Financial Management Review, "GASB 34 manual for Texas cities and counties" (2003). Documents from the State of Texas. 54.
https://mavmatrix.uta.edu/utalibraries_digitalprojects_stateoftexas/54
Comments
Austin, Tex. : Texas Comptroller of Public Accounts, [2003]