GASB has the authority to establish financial reporting standards ACCT 567

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GASB has the authority to establish financial reporting standards ACCT 567
GASB has the authority to establish financial reporting standards for which …

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GASB has the authority to establish financial reporting standards ACCT 567 

GASB has the authority to establish financial reporting standards ACCT 567

GASB has the authority to establish financial reporting standards for which organizations?  For which entities does GASB set standards?