FASAB, GASB and FASB standards are set forth primarily in documents called concept statements.
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Q11: A Management's Discussion and Analysis is required
Q12: Fund accounting exists primarily to provide assurance
Q13: The GASB Concept Statement on Service Efforts
Q14: The only objective of the Governmental Accounting
Q15: The Financial Accounting Standards Board and the
Q17: The Financial Accounting Standards Board sets financial
Q18: The format and content of supplementary information
Q19: The FASAB requires more financial statements than
Q20: GASB and FASB Concept Statements establish accounting
Q21: Fiduciary funds include agency, pension trust, investment
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