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- As monetary accounting has its list of principles, governmental accounting has its individual. Governmental entities in preparing financial statements and related accounting report ought to Adhere to the regulations established because of the Governmental Accounting Expectations Boards (GASB).

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- Financial reporting contains a accountability to speak the financial problem and working of an enterprise. This must be exact, trustworthy and comply through the accounting criteria. Successful economic reporting is essential in preserving self-assurance within an economic system and encouraging traders to speculate.

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