National council on governmental accounting ncga. Government accounting standards board gasb acts as a primary authoritative body to determine the measurement focus and basis of accounting standards and improve and create accounting reporting standards.
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The primary authoritative body for determining the measurement focus. These standards are otherwise known as generally accepted accounting principles gaap that helps the users in understanding the government financial statements. Governmental accounting and auditing committee of the aicpa gaac. Both i and ii. The primary authoritative body for determining the measurement focus and basis of accounting standards for governmental fund operating statements is the gasb governmental accounting standards board the measurement focus for governmental funds is the. The primary authoritative body for determining the measurement focus and basis of accounting standards for governmental fund operating statements is the. The primary authoritative body for determining the measurement focus and basis of accounting standards for governmental fund operating statements is the.
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