GASB's mission is to establish and improve standards of state and local governmental accounting and financial reporting that will result in useful information for users of financial reports and guide and educate the public, issuers, auditors and users of reports.
Establishing and improving standards of state and local governmental accounting is the mission of the GASB.  
mnli hypothesis: Establishing and improving standards of state and local governmental accounting is the mission of the GASB.   premise: GASB's mission is to establish and improve standards of state and local governmental accounting and financial reporting that will result in useful information for users of financial reports and guide and educate the public, issuers, auditors and users of reports.