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GASB Update  


Author:  Catherine Staples.


Source: Volume 25, Number 04, Winter 2005 , pp.59-65(7)




Municipal Finance Journal

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Abstract: 

By early 2005, the Governmental Accounting Standards Board (GASB) had considered numerous projects, including pollution remediation; the conceptual framework–communications; the conceptual framework–elements of financial statements; derivatives and hedging; and sales and pledges of receivables and future revenues. In addition, the Board released an Exposure Draft, a Technical Bulletin, and a Final Statement.

Keywords: 

Affiliations:  1: Randolph-Macon College.

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