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1-2 of 2
Keywords: governments
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2022) 36 (3): 127–148.
Published: 01 September 2022
...Won Jung Kim; Marlene A. Plumlee; Stephen R. Stubben SYNOPSIS The purpose of this paper is to encourage and support academic research related to U.S. state and local government financial reporting. We provide an overview of U.S. state and local governments and their financial reporting, discuss...
Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2011) 25 (2): 381–407.
Published: 01 June 2011
...Thomas E Vermeer; Terry K Patton; Alan K Styles SYNOPSIS GASBS No. 34 represents a dramatic shift in the way state and local governments report and present general infrastructure assets. Using Comprehensive Annual Financial Reports for the 50 states, Puerto Rico, and the District of Columbia, we...