Search within this section
Select a section below and enter your search term, or to search all click GASB exposure drafts
Favorited Content
Proposed Statement of the GASB: Accounting Changes and Error Corrections
Publication date: 20 May 2021
us GASB Exposure draft
May 20, 2021
Comments Due: August 31, 2021
Proposed Statement of the Governmental Accounting Standards Board
Accounting Changes and Error Corrections
an amendment of GASB Statement No. 62
This Exposure Draft of a proposed Statement of Governmental Accounting Standards is issued by the GASB for public comment. Written comments should be addressed to:
Director of Research and Technical Activities
Project No. 32-1
Project No. 32-1
ACCOUNTING CHANGES AND ERROR CORRECTIONS
INTRODUCTION
1. The primary objective of this Statement is to enhance the accounting and financial reporting requirements for accounting changes and error corrections to provide more understandable, reliable, relevant, consistent, and comparable information for making decisions or assessing accountability.
To view the full text, launch or detach the following PDF file: Accounting Changes and Error Corrections (PDF 394kb)
Copyright #year# by Financial Accounting Foundation, Norwalk, Connecticut.
Copyright 1974-1980 by American Institute of Certified Public Accountants.
Copyright 1976-1984 by Government Finance Officers Association.
Link copied
