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State and local governments will now be required to include in their financial statement notes additional information regarding debt [...]
In December of 2013, the United States Office of Management and Budget (OMB) issued comprehensive grant reform rules titled [...]
As we all know, the only constant in life is change. And generally accepted accounting principles (GAAP) are no [...]
The Governmental Accounting Standards Board (GASB) has detailed new guidance for in-substance defeasance of debt. Statement No. 86, released [...]