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Keywords: governmental accounting standards
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Journal Articles
The Accounting Review 1–28.
Published: 01 February 2024
...William Baber; Amanda Beck; Allison Koester ABSTRACT Governmental Accounting Standards Board Statement No. 34 (GASB 34, 1999) standardized financial reporting and disclosure requirements for U.S. state and local governments. We interpret debt issuing patterns surrounding GASB 34 implementation...