A landmark research study by the Governmental Accounting Standards Board has provided one of the most detailed examinations to date of how state and local governments in the United States use GAAP.
Heese, Jonas. "The Role of Regulators in Financial Reporting." Chap. 13 in The Handbook on the Financial Reporting Environment, by Weili Ge, Allison Koester, and Sarah McVay, 247–265. Edward Elgar ...
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