GAAP Hierarchy – GASB 76 • GASB Statements (Category A)
• GASB Technical Bulletins; GASB Implementation Guides, and literature of the AICPA ‘Cleared’ by the GASB (Category B) • Then, non-authoritative accounting literature: o GASB Concepts Statements o FASB, FASAB, IPSASB, IASB o AICPA literature not cleared by GASB o Practices that are widely recognized & prevalent
AICPA Gaming Audit & Accounting Guide
Sheryl L Ashley, CIA, CFE, FCPA, CPA Partner, BlueBird CPAs
BlueBird CPAs
18
Made with FlippingBook - professional solution for displaying marketing and sales documents online