All articles in this category pertain to GASB 34. Published in 1999, GASB 34 is the GASB standard that establishes guidelines for financial reporting for local and state government entities. The standard expanded the requirements for financial statements to make them more useful. At the time of its release, it was considered groundbreaking to government accounting because it introduced government-wide financial statements.

Learn more about GASB 34 below.

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