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Three distinctions set GASB organizations apart. 1) Receipt of significant recourses that are not expecting proportionate repayment or economic benefits. 2) Operations other than to provide goods or services at a profit equivalent. 3) Absence of defined ownership that can be sold, transferred, or redeemed (Wilson and Kattelus, 2002). This paper will briefly discuss some of the objectives, differences, and similarities of FASB and GASB. It will also discuss governmental regulations in the application of standards and reporting requirements.
FASB/GASB Objectives
Organizations that comply with FASB are concerned with market and stock performance...
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