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The primary authoritative body for determining the measurement focus. Governmental accounting and auditing committee of the aicpa gaac. Assessing whether current year citizens received services but shifted part of the payment burden to future year citizens. The primary authoritative body for determining the measurement focus and basis of accounting standards for governmental fund operating statements is the. National council on governmental accounting ncga. Both i and ii. The primary authoritative body for determining the measurement focus and basis of accounting standards for governmental fund operating statements is the.
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