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- Title
Standards-Setters' Changes and Challenges.
- Authors
Allen, Tom L.
- Abstract
The article offers the author's views on standard-setting of Governmental Accounting Standards Board (GASB) and Federal Accounting Standards Advisory Board (FASAB). He congratulates the GASB despite resistance of some constituents to change. He cites that a challenge on changing technology and economic circumstances will always be present on businesses and governments. Additionally, he notes the role of FASAB in the transparent financial reporting of the U.S. government bailout activities.
- Subjects
UNITED States; ACCOUNTING standards; FINANCIAL Accounting Foundation. Governmental Accounting Standards Board; FEDERAL Accounting Standards Board; GOVERNMENT accounting; FINANCIAL statements; FINANCIAL bailouts; TECHNOLOGY &; economics
- Publication
Journal of Government Financial Management, 2009, Vol 58, Issue 3, p8
- ISSN
1533-1385
- Publication type
Article