In the left column are four sources of GAAP for state and local governments. Draw a line from the respective source of GAAP to the appropriate category of GAAP to which it belongs in the right column.

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AICPA Audit Guide content cleared by GASB Category A GASB Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions GASB Interpretation No. 6, Recognition and Measurement of Certain Liabilities and Expenditures in Governmental Fund Financial Statements Category B The GASB Guide to Implementation of GASB Statement 53 on Accounting and Financial Reporting for Derivative Instruments