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Interperiod equity measurement for governmental funds. The primary authoritative body for determining the measurement focus and basis of accounting standards for governmental fund operating statements is the a. A the primary authoritative body for determining the measurement focus and basis of accounting standards for governmental fund operating statements is the governmental accounting standards board gasb. Government accounting standards board gasb acts as a primary authoritative body to determine the measurement focus and basis of accounting standards and improve and create. 1 the primary authoritative body for determining the measurement focus and basis of accounting standards for. The measurement focus is on determining operating income financial position and cash flows.
The primary authoritative body for determining the measurement focus and basis of accounting standards for governmental fund operating statements is the a. 1 the primary authoritative body for determining the measurement focus and basis of accounting standards for. National council on governmental accounting ncga. Measurement focus and basis of accounting.