Statements of Position

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Description

In March 1979, the NCGA (now known as the National Council on Governmental Accounting) published a document entitled Governmental Accounting and Financial Reporting Principles (Statement 1). That document defines combined columnar financial statements by fund types and account groups as basic financial statements rather than financial statements of individual funds and account groups and also updates, clarifies, amplifies, and reorders other portions of GAAFR. Since the guide recognizes GAAFR, it is necessary to amend the guide to recognize Statement 1 as an authoritative modification of GAAFR.

ISBN

ed79-05-22t

Publication Date

1979

Relational Format

Book

Keywords

Finance, Public -- United States -- Accounting

Disciplines

Accounting | Taxation

Comments

Originally published by: American Institute of Certified Public Accountants; Copyright and permission to reprint held by: American Institute of Certified Public Accountants; Exposure draft (American Institute of Certified Public Accountants), 1979, May 22

Proposed statement of position : Accounting and financial reporting by governmental units : amendment to AICPA Industry audit guide, Audits of state and local governmental units ;Accounting and financial reporting by governmental units : amendment to AICPA Industry audit guide, Audits of state and local governmental units

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