Njoroge, Joyce; Solsma, Lori; Hu, Kent - In: Journal of Public Budgeting, Accounting & Financial … 36 (2023) 2, pp. 125-145
Purpose This paper documents the Government Accounting Standards Board (GASB) 34 literature, primarily in the areas of … through 2023, using the keywords GASB 34, government-wide financial statements, government fund statements, infrastructure … assets and modified approach. Findings This review finds that GASB 34 requirements improved accountability and reporting, but …
