NCGAI

AcronymDefinition
NCGAINational Council on Governmental Accounting Interpretations
References in periodicals archive ?
Example 2 of NCGAI 10 (10) has been superseded, but the reconciliation method explains the difference between excess of revenues and other financing sources over expenditures and other financing uses (budgetary basis) and excess of revenues and other financing sources over expenditures and other financing uses (GAAP basis)(excess to excess method).