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Search results for 'fasb' gasb and fasb analysis paper the gasb need not apply to that of fasb if the gasb had not covered an accounting topic that the fasb had. Final policy on gasb scope of authority the financial accounting foundation (faf) board of trustees adopted a new policy that clarifies the characteristics of the. The governmental accounting standards board (gasb) is the independent organization that establishes and improves standards of accounting and financial reporting for u. Nonrecourse financing accounting & reporting: an occasional paper on fasb & gasb guidance background colleges and universities (hereinafter referred.