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The full text of the summary of GASB Statement 34 can be found at: http://www.gasb.org/st/summary/gstsm34.html....

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Accounting

The full text of the summary of GASB Statement 34 can be found at: http://www.gasb.org/st/summary/gstsm34.html.

What are the most important changes in reporting requirements found in this statement? Why was it necessary for GASB to publish this statement?

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