1. Access the Governmental Accounting Research System (GARS)
2. Navigate the Code and discuss how it is similar/different than the FASB approach.
3. Navigate the code to answer the following questions (Include the source in the GARS):
   1. What is considered to be the cornerstone of all financial reporting in government?
   2. How does GASB define a Primary Government?
   3. How does GASB define revenue recognition under the modified accrual basis of accounting?
   4. How should internal balances be reported in the financial statements?
   5. What are the required note disclosures regarding capital assets?
   6. What items are to be included cash outflows for operating activities in the statement of cash flows?
   7. What items are required to be reported in the statistical section of the CAFR?