1
FASAB GASB FASB 2
3
S chs 4
IPSAS GASB FASAB 1994 5
6
100 7
8
Anthony Downs 9
2003 245 GAO 1988 8 10
11
12
13
14
1 (2) 3 4 5 6 15
FASAB GASB FASAB 16
GASB FASAB 17
100 7.1 1. 2. 3. CASC 4. 5. 6. 18
7.2 19
GFMIS GFMIS ------ 20
21
(1) (2) (3) 22
23
24
GAAP REFERENCES Chan, J.L., Government Accounting: An Assessment of Theory, Purpose and Standards, Public Money and Management (January 2003), pp. 13-20. Chan, J. L. Global Government Accounting Principles, in Evaluation and Accounting Standards in Public Management, edited by D. Braeunig and P. Eichhorn (Germany: Nomos Verlagsgesellschaft, 2002), pp. 152-163. Chan, J.L. Une revolution mondiale dans la comptabilite publicque? Une analyse des IPSAS et quelques recommendations. Revue francaise de comptabilite 2004 362, 27-31. Gauthier, Stephen J., Governmental Accounting, Auditing, and Financial Reporting (Chicago: Government Finance Officers Association, 2005). Governmental Accounting Standards Board, Governmental Accounting and Financial Reporting Standards, as of June 30, 2006 (Norwalk, Connecticut: GASB, 2003). U.S. Department of the Treasury, Financial Management Service, Financial Report of the United States Government the FY 2006 (ended September 30, 2006) will be available in December 2006. 25
U.S. Federal Accounting Standards Advisory Board (FASAB), Statements of Federal Accounting Concepts and Standards, various years. 26