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Concepts Statement of the National Council on Governmental Accounting (NCGACS) Statements of the National Council on Governmental Accounting (NCGAS)
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NCGAS 1—Governmental Accounting and Financial Reporting PrinciplesNCGAS 2—Grant, Entitlement, and Shared Revenue Accounting by State and Local GovernmentsNCGAS 3—Defining the Governmental Reporting EntityNCGAS 4—Accounting and Financial Reporting Principles for Claims and Judgments and Compensated AbsencesNCGAS 5—Accounting and Financial Reporting Principles for Lease Agreements of State and Local GovernmentsNCGAS 6—Pension Accounting and Financial Reporting: Public Employee Retirement Systems and State and Local Government EmployersNCGAS 7—Financial Reporting for Component Units within the Governmental Reporting Entity
NCGAS 1—Governmental Accounting and Financial Reporting PrinciplesNCGAS 2—Grant, Entitlement, and Shared Revenue Accounting by State and Local GovernmentsNCGAS 3—Defining the Governmental Reporting EntityNCGAS 4—Accounting and Financial Reporting Principles for Claims and Judgments and Compensated AbsencesNCGAS 5—Accounting and Financial Reporting Principles for Lease Agreements of State and Local GovernmentsNCGAS 6—Pension Accounting and Financial Reporting: Public Employee Retirement Systems and State and Local Government EmployersNCGAS 7—Financial Reporting for Component Units within the Governmental Reporting Entity