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Measurement Focus and Basis of Accounting—Governmental Fund Operating Statements: Amendment of the Effective Dates of GASB Statement No. 11 and Related Statements—an amendment of GASB Statements No. 10, 11, and 13: June 1993: Amended by GASBS 34 and 63 and GASBI 6; Partially superseded by GASBS 34; 18.
Establishes the direct election of United States senators by popular vote. May 13, 1912 April 8, 1913 330 days 18th: Prohibits the manufacturing or sale of alcohol within the United States. (Repealed on December 5, 1933 by the 21st Amendment.) December 18, 1917 January 16, 1919 1 year, 29 days 19th: Grants women the right to vote. June 4, 1919
The GASB has issued Statements, Interpretations, Technical Bulletins, Concept Statements and Implementation Guides defining GAAP for state and local governments since 1984. GAAP for the Federal government is defined by the Federal Accounting Standards Advisory Board. In January 2020, GASB appointed Joel Black to succeed David Vaudt as the chair.
Before the Codification, accounting standards lacked a consistent and logical structure. For the last 50 years, U.S. GAAP consisted of thousands of standards with multiple standard setters. The old U.S. GAAP were difficult to interpret, and the complexity of the standards made it hard for users to stay up to date.
Generally Accepted Accounting Principles (GAAP) [a] is the accounting standard adopted by the U.S. Securities and Exchange Commission (SEC), [1] and is the default accounting standard used by companies based in the United States.
This article is an incomplete list of Financial Accounting Standards Board (FASB) pronouncements, which consist of Statements of Financial Accounting Standards ("SFAS" or simply "FAS"), Statements of Financial Accounting Concepts, Interpretations, Technical Bulletins, and Staff Positions, which together presented rules and guidelines for preparing, presenting, and reporting financial ...
The Federal Accounting Standards Advisory Board (FASAB) is a United States federal advisory committee whose mission is to improve federal financial reporting through issuing federal financial accounting standards and providing guidance after considering the needs of external and internal users of federal financial information. [3]
Parental Rights Amendment to the United States Constitution. The amendment's advocates say that it will allow parents' rights to direct the upbringing of their children, protected from federal interference, and the United Nations Convention on the Rights of the Child. The Amendment was first proposed during the 110th Congress as House Joint ...