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Abstract: 

Members of the Governmental Accounting Standards Board (GASB) continued to focus their attentions on several ongoing projects, including other postemployment benefits (OPEB) and asset impairment. In addition, several new projects, such as economic condition—phase II, environmental liabilities, and budgetary comparisons, were discussed. Other business of the Board included the issuance of an Exposure Draft (ED), the release of a research report, and the announcement of the correction of an error in a recently released statement.

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Affiliations:  1: Randolph-Macon College.