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Accrual of revenues and expenditures by state and local governmental units : proposal to Financial Accounting Standards Board to amend AICPA Industry audit guide on audits of state and local governmental units;
Statement of 75-3
Position
on
Accrual of Revenues and Expenditures by State and Local Governmental Units
July 31, 1975
Proposal to Financial Accounting Standards Board to Amend AICPA Industry Audit Guide on Audits of State and Local Governmental Units
Issued by
Accounting Standards Division
American
Institut
e of Certified Public Accountants
AICPA