The First Quarter Century of the GASB (1984-2009) Part II: A Perspective on Standard Setting
Authors
Published
Abacus,
2
ed., vol.
48, pp.
147-198,
June
2012
Abstract
The Governmental Accounting Standards Board (hereafter GASB or Board) was established in April 1984 as the authoritative accounting standard-setting body for United States state and local governmental entities.
