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GASB Concepts Statements Concepts Statements of the Governmental Accounting Standards Board (GASBCS)
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GASBCS 1—Objectives of Financial ReportingGASBCS 2—Service Efforts and Accomplishments ReportingGASBCS 3—Communication Methods in General Purpose External Financial Reports That Contain Basic Financial StatementsGASBCS 4—Elements of Financial StatementsGASBCS 5—Service Efforts and Accomplishments Reporting, an Amendment of GASB Concepts Statement No. 2GASBCS 6—Measurement of Elements of Financial StatementsGASBCS 7—Communication Methods in General Purpose External Financial Reports That Contain Basic Financial Statements: Notes to Financial Statements
GASBCS 1—Objectives of Financial ReportingGASBCS 2—Service Efforts and Accomplishments ReportingGASBCS 3—Communication Methods in General Purpose External Financial Reports That Contain Basic Financial StatementsGASBCS 4—Elements of Financial StatementsGASBCS 5—Service Efforts and Accomplishments Reporting, an Amendment of GASB Concepts Statement No. 2GASBCS 6—Measurement of Elements of Financial StatementsGASBCS 7—Communication Methods in General Purpose External Financial Reports That Contain Basic Financial Statements: Notes to Financial Statements