GAFRB 試験問題を無料オンラインアクセス

The Federal Financial Management Improvement Act of 1996 formally recognized which of the following organizations as the standard-setting body for federal accounting and reporting standards?

• A.GAO
• B.FASAB
• C.OMB
• D.FASB

When a new combined government replaces the separate governments of a city and a county, this is an example of

• A.a government acquisition.
• B.a transfer of operations.
• C.intergovernmental operations.
• D.a government merger.

Wasteful year-end spending may be discouraged by including which of the following in the appropriation law?

• A.multi-year appropriation authority
• B.delimiting contracting procedures
• C.annual appropriations
• D.impoundment controls

When an accounting principle established by GASB conflicts with an accounting principle established by FASB. the preparer of financial statements for a local government should observe

• A.either the principle established by GASB or FASB, with additional disclosure required if the FASB principle is observed.
• B.either the principle established by GASB or FASB, without additional disclosure.
• C.the principle established by FASB.
• D.the principle established by GASB.

GASB establishes standards through a

• A.unanimous vote of the board members, after discussing the results of written and oral comments offered by interested parties on an exposure draft submitted by GASB staff.
• B.vote of the majority of board members, after discussing the results of a preliminary views document submitted by GASB staff.
• C.unanimous vote of the board members, confirming that the standards would improve the usefulness of financial reports.
• D.vote of the majority of board members, after discussing the written and oral comments offered by interested parties on an exposure draft of a statement of proposed standards.