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.
The GASB is the only agency that has the mission of establishing and improving standards of state and local governmental accounting.  
mnli hypothesis: The GASB is the only agency that has the mission of establishing and improving standards of state and local governmental accounting.   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.