Governmental and Not-for-profit accounting

How do governments and not-for-profit entities compare with businesses? What other characteristics of governments and not-for-profits have accounting implications? What are the specific objectives of financial reporting as set forth by the Governmental Accounting Standards Board and the Financial Accounting Standards Board in the USA? What is included in a Government's Comprehensive Annual Financial Report (CAFR)? How do the funds and annual report of not-for-profits differ from those of governments? Why are performance budgets necessary?. Suitable for: Public Sector Accountants, Government Accountants, CA's, CFA's