The Governmental Accounting Standards Board (GASB) issued Concepts Statement no. 3, Communication Methods in General Purpose External Financial Reports That Contain Basic Financial Statements, which defines various means of conveying information and provides criteria for effectively using them. The statement (# GC03) is available from GASB at http://store.yahoo.com/gasbpubs/gc03.html or at 800-748-0659.
Government Accounting
