총 182페이지

목차
1) FASAB의 설립 근거 및 역할, 독립성 담보 방법 등·················································32
2) FASAB의 조직 구조 및 자금조달·············································································33
3) FASAB의 운영 체계··································································································34
4) FASAB의 기준제정 과정···························································································35
5) 연방회계기준자문위원회(FASAB)과 회계기준의 법적 근거·········································36
6) 미국연방회계기준의 구성과 특징 ··············································································37
(3) 결산제도(결산 절차?관련법?기관, 결산서 체계 등)·························································39
1) 결산절차·····················································································································39
2) 미국 연방의 결산서 체계···························································································40
(4) 재무제표의 종류, 작성 방식 등······················································································44
(5) 재무제표의 공시 방법 및 범위·······················································································52
(6) 회계 정보의 활용사례 등································································································52
(7) 감사제도, 공무원의 전문성 등························································································54
1) 미국 연방정부의 감사제도··························································································54
2) 미국 연방정부 회계공무원의 전문성···········································································60
2. 미국 지방 정부의 회계제도··························································································60
(1) 발생주의 회계제도 도입 및 발전과정·············································································60
(2) 회계기준 제정기관, 근거 법령, 회계기준········································································62
1) 미국 정부회계기준위원회(GASB)의 근거, 구성··························································62
2) GASB의 조직, 운영 방식··························································································64
3) GASB 역할, 업무 등·································································································66
4) 미국 지방정부 회계기준·····························································································68
5) 회계기준서 제34호(Statement No .34 )의 특징·····················································69

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