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Abstract: 

The Governmental Accounting Standards Board (GASB) continued its efforts toward the successful implementation of Statement No. 34, Basic Financial Statements—and Management’s Discussion and Analysis—for State and Local Governments, as it issued an omnibus Exposure Draft designed to clarify and refine parts of the historical statement and published the second and third in a series of user guides for financial statements.

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Affiliations:  1: Randolph-Macon College.