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 

PwC. All rights reserved. PwC refers to the US member firm or one of its subsidiaries or affiliates, and may sometimes refer to the PwC network. Each member firm is a separate legal entity. Please see www.pwc.com/structure for further details. This content is for general information purposes only, and should not be used as a substitute for consultation with professional advisors.

Expand
Please ensure
that you select
Print Background (colors and images) when printing.
CONTINUE
PwC image modal

This content is copyright protected. It is for your own use only - do not redistribute. These materials were downloaded from PwC's Viewpoint (viewpoint.pwc.com) under license.

Warning 2

Account activation

Thanks for signing up with us!

An activation email has been sent to your registered email to allow you to login.


Please follow the instructions specified in the email to complete the registration process.

Your Viewpoint account is not activated.

To activate, a validation email has been sent to your registered email address..

If you cannot locate the validation email or if the original validation link has expired, please click the link below to request that another email be sent.

Resend activation

An activation email has been sent to your registered email to allow you to login.

Continue

To activate your account, a link will be sent to your registered email account. Would you still like to proceed?

Cancel
Continue
Forgot password
Please enter the email address you registered with us

{{email.emailErrorMessage}}

Reset password

You have requested to reset your password. A reset password link has been sent to your registered email address.

Continue
Please confirm

To reset your password, a link will be sent to your registered email account. Would you still like to proceed?

Cancel
Continue
✕

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.

Viewpoint allows you to save up to 25 favorites.

Consider removing one of your current favorites in order to to add a new one.

Go to favorites

Are you sure you would like to remove this page from your list?

Yes
✕

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
✕

Hello and welcome to Viewpoint

Your go-to resource for timely and relevant accounting, auditing, reporting and business insights. Follow along as we demonstrate how to use the site

Before we start.

Choose your preferred language below.