46
Other Accrual Issues
•FASB Statements
•Identification of direct charges for services
•Allocation of internal service fund equity
•Elimination of interfund activities at government wide level
Governmental and business-type activities should follow all applicable GASB pronouncement as well as FASB, APB, and ARB pronouncements issued prior to November 30, 1999 unless they contradict with GASB pronouncements.

Business-type activities may also apply FASB pronouncements issued after November 30, 1999 as provided in paragraph 7 of GAB Statement 20.