Preface ix
Chapter 1 Introduction and Background 1
What Are Generally Accepted Accounting Principles? 1
Who Sets Generally Accepted Accounting Principles for Governments? 5
Do Governments Need to Comply with Generally Accepted Accounting Principles? 9
Why Is Governmental Accounting and Financial Reporting Different from Commercial and Not-for-Profit Accounting and Financial Reporting? 10
To What E...
Preface ix
Chapter 1 Introduction and Background 1
What Are Generally Accepted Accounting Principles? 1
Who Sets Generally Accepted Accounting Principles for Governments? 5
Do Governments Need to Comply with Generally Accepted Accounting Principles? 9
Why Is Governmental Accounting and Financial Reporting Different from Commercial and Not-for-Profit Accounting and Financial Reporting? 10
To What E...