Read the following articles and any other papers that are available on setting governmental accounting standards:
“The Governmental Accounting Standards Board: Factors Influencing Its Operation and Initial Technical Agenda,” Government Accountants Journal, Spring 2000.
“Governmental Accounting Standards Come of Age: Highlights from the First 20 Years,” Government Finance Review, April 2005.
“Forward-Looking Information: What It Is and Why It Matters,” Government Accountants Journal, December 1, 2010.
“Citizen-Centric Reporting,” Journal of Government Financial Management, Fall 2010.
“A Century of Governmental Accounting and Financial Reporting Leadership,” Government Finance Review, April 2006.
“The GASB Turns 25: A Retrospective,” Government Finance Review, April 2009.
“Proposed Changes to the Process Used to Set the GASB’s Technical Agenda,” Government Finance Review, April 1, 2013.
Required
Write a short paper discussing the evolution of governmental accounting.
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