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GASB 34 references on wikipedia


GASB_34
Governmental Accounting Standards Board.1999, GASB Statement 34 (or GASB 34) was published. GASB 34 requires state and local governments to begin reporting all financial transactions, including the value of their infrastructure assets, roads, bridges, water and sewer facilities, and dams, in their annual financial reports on an accrual accounting basis.

Domain Referenced Description
Iowa State University Iastate.eduIowa State University