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"Governmental accounting standards board" or "GASB."

San José Municipal Code § 3.57.020.02
in effect
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3.57.020.02 - "Governmental accounting standards board" or "GASB." "Governmental accounting standards board" or "GASB" means the organization funded and monitored by the financial accounting foundation (FAF), or successor organization, whose main purpose is to improve and create accounting reporting standards or generally accepted accounting principles (GAAP), which makes it easier for users to understand and use the financial records of both state and local governments. (Ord. 29879.)
Source: City of San José, Municipal Code (Municode Library, library.municode.com)URL: https://library.municode.com/ca/san_jose/codes/code_of_ordinances?nodeId=TIT3PE_IIREPL_CH3.57POFIDEVOEMBEAS_PT1DE_3.57.020.02GOACSTBOGAFetched: 11/1/2026

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3.57.020.02 | Corpus