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GASB Update  Accounting Developments


Author:  Catherine L. Staples.


Source: Volume 26, Number 03, Fall 2005 , pp.79-82(4)




Municipal Finance Journal

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Abstract: 

The Governmental Accounting Standards Board (GASB) continued deliberations on several projects, including pollution remediation obligations, derivatives, economic condition reporting, concepts related to elements of finacial statements, and fund balance reporting. In addition, the Board issued an Exposure Draft (ED) on the sales and pledges of receivables and future revenues.

Keywords: Derivatives; Economic Condition Reporting; Fund Balance Reporting; Sales and Pledges of Receivables and Future Revenues

Affiliations:  1: Randolph-Macon College.

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