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Government and not-for-profit accounting chapter 4 homework cafr
Government and Not for Profit Accounting • Student Homework Help
Accountants use generally accepted accounting principles GAAP to guide them in recording and reporting financial information. Two laws, the Securities Act of and the Securities Exchange Act of , give the SEC authority to establish reporting and disclosure requirements. The GASB develops accounting standards for state and local governments. The current set of principles that accountants use rests upon some underlying assumptions. The basic assumptions and principles presented on the next several pages are considered GAAP and apply to most financial statements.
Government and Not-For-Profit
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