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The nature and diversity of governmental activities

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  • Marilena Zuca

    (Romanian American University)

Abstract

In this article, I discuss the Governmental Accounting Standards Board (GASB), which establishes accounting standards for state and local governmental units and which is a sister organization of the Financial Accounting Standards Board (FASB). I also discuss the nature and diversity of governmental activities, the objectives of governmental financial reporting, the two different kinds of flow statements that are used to present operating statements for governmental activities, and other reporting.

Suggested Citation

  • Marilena Zuca, 2006. "The nature and diversity of governmental activities," Romanian Economic Business Review, Romanian-American University, vol. 1(4), pages 54-60, Winter.
    • Handle: RePEc:rau:journl:v:1:y:2006:i:4:p:54-60
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    File URL: http://www.rebe.rau.ro/RePEc/rau/journl/WI06/REBE-WI06-A5.pdf
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    References listed on IDEAS

    as
    1. Raj Aggarwal, 1980. "Corporate Use of Sophisticated Capital Budgeting Techniques: A Strategic Perspective and a Critique of Survey Results," Interfaces, INFORMS, vol. 10(2), pages 31-34, April.
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