Wiley GAAP for Governments 2004
Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments
Chapter One
NEW DEVELOPMENTS
Introduction 2
GASB Statement 34, Basic Financial
Statements-and Management's
Discussion and Analysis-for
State and Local Governments 2
Effective Dates 3
Implementation Issues 5
GASB Statement 35, Basic Financial
Statements-and Management's
Discussion and Analysis-for
Public Colleges and Universities,
an Amendment of GASB
Statement 34 6
GASB Statement 37, Basic Financial
Statements-and Management's
Discussion and Analysis-for State
and Local Governments: Omnibus 6
Effective Date 8
GASB Statement 38, Certain Financial
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