FASB/GASB Recognition and Reporting Differences: A ...
FASB/GASB Recognition and Reporting Differences: A Nonprofit Sector Perspective Treba Marsh ... Some, like GASB Statement (GASBS) No. 8 (1988) on depreciation were a reaction to a standard issued by the FASB. GASBS No. 35 (1996b) was a landmark event in terms of ... board’s respective concepts statements. Concept statements are not GAAP to ...
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