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Abstract: 

The Governmental Accounting Standards Board (GASB) continued to focus on several projects, including conceptual framework-elements of financial statements, fund balance reporting, economic condition reporting, and intangibles. They also discussed respondents’ comments on the Exposure Draft on the sales and pledges of receivables and future revenues. Several documents were approved for issuance, including a Preliminary Views document on derivatives, an Exposure Draft on pollution remediation, an implementation guide, a proposed staff technical bulletin, and a white paper.

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Affiliations:  1: Randolph-Macon College.