Posted: September 19th, 2022

Create a venn diagram of the similarities and difference between GASB and FASB

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 Create a venn diagram of the similarities and difference between GASB and FASB 

ACC/460 v9

GASB and FASB Venn Diagram Worksheet
Complete the Venn diagram on page 2.

Identify key differences and similarities between GASB and FASB for elements and processes such as:

 Organizational purpose or stakeholder
 Financial reporting objectives
 Financial statement presentation
 Accounting treatment of revenues and expenses
 The role of the budget and budgetary control

Enter differences between the organizations in the text boxes inside the circle for each organization and similarities where the diagram overlaps. Adjust
the size of each text box and add or remove text boxes, as needed.

Submit your assignment.

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Example: No
defined
ownership

Example: Defined ownership
interests that can be sold, transferred
or redeemed or entitle the owner to a
share of remaining resources at
liquidation.

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FASBGA
SB

GASB and FASB Venn Diagram Worksheet
ACC/460 v9
Page 2 of 2

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