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 public entities. The most important objective of governmental accounting and …