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Interpretations of the National Council on Governmental Accounting (NCGAI) Interpretations of the National Council on Governmental Accounting (NCGAI)
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NCGAI 1—GAAFR and the AICPA Audit GuideNCGAI 2—Segment Information for Enterprise FundsNCGAI 3—Revenue Recognition—Property TaxesNCGAI 4—PERS and Pension Trust FundsNCGAI 5—Authoritative Status of GAAFR (1968)NCGAI 6—Notes to the Financial Statements DisclosureNCGAI 7—Application of NCGAS 3NCGAI 8—Certain Pension MattersNCGAI 9—Certain Fund ClassificationsNCGAI 10—State and Local Government Budgetary ReportingNCGAI 11—Claim and Judgment Transactions for Governmental Funds
NCGAI 1—GAAFR and the AICPA Audit GuideNCGAI 2—Segment Information for Enterprise FundsNCGAI 3—Revenue Recognition—Property TaxesNCGAI 4—PERS and Pension Trust FundsNCGAI 5—Authoritative Status of GAAFR (1968)NCGAI 6—Notes to the Financial Statements DisclosureNCGAI 7—Application of NCGAS 3NCGAI 8—Certain Pension MattersNCGAI 9—Certain Fund ClassificationsNCGAI 10—State and Local Government Budgetary ReportingNCGAI 11—Claim and Judgment Transactions for Governmental Funds