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GASB Update  


Author:  Catherine L. Staples.


Source: Volume 23, Number 03, Fall 2002 , pp.70-74(5)




Municipal Finance Journal

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Abstract: 

In the past few months, the Government Accounting Standards Board (GASB) has focused its attention on methods of communication, asset impairment, deposit and investment risks, and other postemployment benefits (OPEB). In addition, discussions on affiliated organizations culminated in the issuance of Statement No. 39, Determining Whether Certain Organizations Are Component Units.

Keywords: 

Affiliations:  1: Randolph-Macon College.

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