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AAG-SLV | State and Local Governments (AICPA audit and accounting guide, March 1, 2017 edition) |
AAG-HCO | Health Care Entities (AICPA audit and accounting guide, October 17, 2017) |
ARS | Auction Rate Securities |
BTA | Business-Type Activity |
CAFR | Comprehensive Annual Financial Report |
CON | GASB Concepts Statement |
EMMA | Electronic Municipal Market Access system |
FASB | Financial Accounting Standards Board |
FAS | FASB Statement |
GASB | Governmental Accounting Standards Board |
GASB IG | GASB Implementation Guide (authoritative) |
GAS | GASB Statement |
GASB COD | Codification of GASB Standards dated December 31, 2017 |
GASI | GASB Interpretation |
GASTB | GASB Technical Bulletin |
GFOA | Government Finance Officers Association (trade association) |
GWFS | Government wide financial statements |
NCGA | National Council on Governmental Accounting (GASB's predecessor organization) |
NCGAS | NCGA Standard |
NCGAI | NCGA Interpretation |
NRMSIR | Nationally Recognized Municipal Securities Information Repository |
RSI | Required Supplementary Information |
SBPA | Standby purchase agreement |
SRECNP | Statement of Revenues, Expenses, and Changes in Net Position |
VRDO | Variable-Rate Demand Obligation |
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