Differences and similarities between GASB and FASB

 

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.

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