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GASB Statement No 34: The Dawn of a New Governmental Financial Reporting Model - Over a decade in the making, GASB's new financial reporting model for state and local governments will dramatically change current practice. There will be full accounting for once-hidden capital assets like infrastructure, and a new management's discussion and analysis. Traditional fund statements will be preserved ...

Johnson, Laurence E.; Bean, David R. - In: The CPA journal 69 (1999) 12, pp. 14-25

Persistent link: https://www.econbiz.de/10006292813

The GASB's Proposed Statement on the Governmental Financial Reporting Model

Bean, David R.; Johnson, Laurence E. - In: The CPA journal 67 (1997) 4, pp. 42-45

Persistent link: https://www.econbiz.de/10007307030

GASB's Proposed New Reporting Model

Bean, David R.; Johnson, Laurence E. - In: The CPA journal 66 (1996) 3, pp. 28-33

Persistent link: https://www.econbiz.de/10007316237

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