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GASB Update  


Author:  Catherine Staples.


Source: Volume 24, Number 02, Summer 2003 , pp.87-90(4)




Municipal Finance Journal

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Abstract: 

Several projects, including economic condition reporting, asset impairment, pollution remediation obligations, and termination offers and benefits were discussed by the members of the Governmental Accounting Standards Board (GASB). In addition, the Board issued a new Statement on budgetary comparisons and a Technical Bulletin on disclosure requirements for derivatives.

Keywords: 

Affiliations:  1: Randolph-Macon College.

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