Ištvánfyová, Jana; Mejzlík, Ladislav - In: European financial and accounting journal : EFAJ 5 (2010) 2, pp. 71-81
Governmental accounting in the US has undergone significant changes and with it the complexities of preparing financial statements for governmental entities increased. The GASB, Governmental Accounting Standards Board establishes the rules for reporting financial information for non-profit and...