ACCOUNTING-"What Do They Mean by “Measurement Focus”?" Please respond to the following

"What Do They Mean by “Measurement Focus”?" Please respond to the following:

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  • Go to the GASB Website to read the article “Why Governmental Accounting and Reporting Is – And Should Be – Different,” located at http://www.gasb.org/jsp/GASB/Document_C/GASBDocumentPage&cid=1176162354189.
  • There are two (2) terms discussed in this document: (1) the current financial resources flows measurement focus, and (2) the economic resources flows measurement focus. Ascertain the primary differences between the two (2) terms, and determine the way in which they are incorporated into fund accounting / fund financial statements and the government-wide financial statements. Justify your response.