Expand
Resize
Add to favorites
Abbreviations used in this section:
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 
Expand

Welcome to Viewpoint, the new platform that replaces Inform. Once you have viewed this piece of content, to ensure you can access the content most relevant to you, please confirm your territory.

Your session has expired

Please use the button below to sign in again.
If this problem persists please contact support.

signin option menu option suggested option contentmouse option displaycontent option contentpage option relatedlink option prevandafter option trending option searchicon option search option feedback option end slide