释义 |
Government Accounting Standards Board Government Accounting Standards BoardIn the United States, a non-governmental body charged with establishing and maintaining generally accepted standards for professional accountants who work in state and local governments. Founded in 1984, the GASB has published a variety of rules and clarifications on how government accounting ought to be done in the United States. Its primary purpose is to govern the fundamentals of how accounting is conducted. For example, it has published guidelines on how to report a municipality's cash flows. |