文章基本信息

标题：The Nature and Diversity of Governmental Activities
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作者：Marilena Zuca
期刊名称：Romanian Economic and Business Review
印刷版ISSN：1842-2497
出版年度：2006
卷号：1
期号：4
出版社：Universitatea Romano-Americana
摘要：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
关键词：governmental activity; governmental accounting standards boards; financial ;reporting