50

9
1

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23

FASAB

1 budgetary integrity

2 operating performance

3stewardship

4 system and control

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1

GAO
1
3

Statement on Auditing Standards SAS

Financial Accounting Standards Board
FASBGovernmental Accounting Standards
Board GASBFederal Accounting
Standards Advisory Board FASAB

1-1

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FASAB

Department of the Treasury

Treasury
Office
of

(FAF)OMBGAO
Management and Budget
OMB

1990 the Chief Financial Officers Act

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(FASB)
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(
)

4
Statement on Auditing Standards(SAS)69,amended by SAS91,April 2000,AICPA Professional
Standards, v.1,Au Sec.411.


FASAB

GASB
GASB Financial Accounting
Foundation FAF FAF
FAF GASB
Advisory Council
FASB
GASB
FAF

GASB National Council on

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NCGA NCGA GASB
GASB
GASB AICPA
GASB GASB
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Measurement Focus

Basis of Accounting

Flow of Current Financial Resources

spendingflow of
funds
working capital entity
modified accrual basis

Fernald(1981)Oakey(1921)Chatters(1933)

compliance and liquidity,

GFAAGGeneral Fixed Asset
Account GroupGLTDAGGeneral Long-Term
Debt Account Group
Flow of Total Financial Resources

non-capital

(capital debt)

accrual basis with modifications for fixed assets and

related debts

operating debt

(consumption method)purchase method

measurable
and available
earned
Flow of Economic Resources
8

capital
equitycapital maintenance
cost of servicesaccrual
basis

GASB 11
TransactionEvent

1-2
1-2

1
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10

1.3
1.3

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GASB

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2.

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1.

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2.

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