Statements (19)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
accounting standard
|
| gptkbp:appliesTo |
state and local governments in the United States
|
| gptkbp:firstIssueDate |
1987
|
| gptkbp:focus |
elements of financial statements
financial reporting objectives measurement focus and basis of accounting recognition and reporting of financial information |
| https://www.w3.org/2000/01/rdf-schema#label |
GASB Concepts Statements
|
| gptkbp:issuedBy |
gptkb:Governmental_Accounting_Standards_Board
|
| gptkbp:latestStatement |
GASB Concepts Statement No. 8
|
| gptkbp:notAuthoritativeGAAP |
true
|
| gptkbp:numberOfStatements |
8
|
| gptkbp:purpose |
provide conceptual framework for governmental accounting
|
| gptkbp:relatedTo |
gptkb:GASB_Statements
FASB Concepts Statements |
| gptkbp:usedFor |
guiding development of GASB Statements and Interpretations
|
| gptkbp:website |
https://www.gasb.org/concepts
|
| gptkbp:bfsParent |
gptkb:Governmental_Accounting_Standards_Board
|
| gptkbp:bfsLayer |
7
|