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و براي فاليتهاي آنها و تمرين و توجه كلي آنها به استثناي قطعنامه مسائل فني گسب تأمين بودجه مي كند. وظيفة گسب مهم است زيرا گزارش ظاهري مالي ميتواند مسئوليت مالي را نسبت به مردم شرح دهد و اساس سرمايه گذاري ، اعتبار و بسياري از قانونگذاران و تصميمات منظم و با قاعده مي باشد.
مأموريت هيأت استاندارد هاي سود دولت
مأموريت هيئت استانداردهاي سود دولت اين است كه استانداردهاي سود دولت محلي و كشوري و گزارشات مالي را كخ بصورت زير خواهد بود ، تأييد و اصلاح كند.
ـ اطلاعات سودمند را براي استفاده كنندگان گزارشات مالي باعث مي‌شود.

actively solicits and considers the views of its various
constituencies on all accounting and financial reporting issues. The
GASB’s activities are open to public participation and observation
under the “due process” mandated by its Rules of Procedure.
Guiding Principles
In establishing concepts and standards, the GASB exercises
its judgment after research, due process and careful
deliberation. It is guided by these principles:
 To be objective and neutral in its decision making and to
ensure, as much as possible, that the information resulting
from its standards is a faithful representation of the effects of
state and local government activities. Objective and neutral
mean freedom from bias, precluding the GASB from placing
any particular interest above the interests of the many who
rely on the information contained in financial reports.
 To weigh carefully the views of its constituents in
developing concepts and standards so that they will:

Meet the accountability and decision-making needs
of the users of government financial reports, and

Gain general acceptance among state and local
government preparers and auditors of
financial reports.
 To establish standards only when the expected benefits
exceed the perceived costs. The GASB strives to determine
that proposed standards (including disclosure requirements)
fill a significant need and that the costs they impose,
compared with possible alternatives, are justified when
compared to the overall public benefit.
 To consider the applicability of its standards to the separately
issued general purpose financial statements of governmentally
owned special entities. The GASB specifically evaluates
similarities of special entities and of their activities and transactions
in both the public and private sectors, and the need, in certain
instances, for comparability with the private sector.
 To bring about needed changes in ways that minimize
disruption of the accounting and financial reporting processes.
Reasonable effective dates and transition provisions are
established when new standards are introduced. The GASB
considers it desirable that change should be evolutionary to
the extent that can be accommodated by the need for
understandability, relevance, reliability, comparability and
consistency.
 To review the effects of past decisions and interpret, amend
or replace standards when appropriate.
Due Process
The GASB is committed to following an open, orderly process
for standard setting. The GASB will endeavor at all times to
keep the public informed of important developments in its
operations and activities.
The due process procedures followed by the GASB are
designed to permit timely, thorough and open study of
accounting and financial reporting issues. These procedures
encourage broad public participation in the accounting
standard-setting process and communication of all points of
view and expressions of opinion at all stages of the process.
The GASB recognizes that general acceptance of its
conclusions is enhanced by demonstrating that the comments
received in due process are considered carefully.
Governmental Accounting Standards Board (GASB)
The GASB is one operating arm of the FAF that is
independent of all other government and professional
associations. Funding for the GASB is in part from sales
of its own publications and in part from governments, the
public accounting profession and the financial
community.
The GASB is the successor to the National Council on
Governmental Accounting. NCGA standards remain in force
unless amended or superseded by the GASB. The GASB’s
authority for its standards has been recognized under Rules
of Conduct of the American Institute of CPAs. Also,
legislation in many states requires compliance with GASB
standards.
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