The First Quarter Century of the GASB (1984-2009) Part II: A Perspective on Standard Setting

The First Quarter Century of the GASB (1984-2009) Part II: A Perspective on Standard Setting

Authors

• Helen Roybark
• Edward Coffman
• Gary Previts

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.