case 1-11: access the Governmental Accounting Standards Board website at www.GASB.org. Find the GASB White Paper on "Why Governmental Accounting and Financial Reporting Is-- and Should Be--Different." There are numerous differences between governments and for-profit organizations relate to capital assets and major revenue sources. Using the information in the white paper and your knowledge from your financial accounting courses (refer to a financial accounting textbook or the FASB website, discuss why there are accounting and reporting differences related to capital assets and the organizations' major sources