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Governmental Accounting Standards Board
The Governmental Accounting Standards Board (GASB) is currently the source of generally accepted accounting principles (GAAP) used by State and Local governments in the United States of America.
Governmental Auditing Standards
The Generally Accepted Government Auditing Standards (GAGAS), commonly referred to as the "Yellow Book", are produced in the United States by the Government Accountability Office (GAO).
GASB Plain Language Documents
The GASB is committed to communicating in plain-language with its constituents about its standards and standards-setting activities.