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
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AICPA Gaming Audit & Accounting Guide
Ryan Burns, CPA Partner, BlueBird CPAs
36
BlueBird CPAs
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