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Accounting Principles and Standards

B-255473 Published: Dec 01, 1993. Publicly Released: Dec 01, 1993.
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Highlights

GAO discussed revisions to its policy manual for executive agencies, focusing on accounting principles, standards, and related requirements approved by the Comptroller General, the Department of the Treasury, and the Office of Management and Budget.

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Accounting proceduresAuditing standardsExecutive agenciesFederal advisory bodiesFederal agency accounting systemsFinancial disclosureFinancial management systemsFinancial recordsPublic administrationAccounting standards