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Real effects of governmental accounting standards : evidence from GASB statement No. 53 : accounting and financial reporting for derivative instruments

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Accounting professionalism and local government GAAP adoption : a national study

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Accounting for governments and organizations in the public sector in India

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Real Effects of Governmental Accounting Standards : Evidence from GASB Statement No. 53 - Accounting and Financial Reporting for Derivative Instruments

Khumawala, Saleha - 2020

GASB Statement No. 53, Accounting and Financial Reporting for Derivative Instruments, (GASB 53) significantly altered U.S. governmental sector accounting of derivative instruments by mandating the recognition of hitherto off-balance sheet derivative instruments in the government-wide statement...

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Effects of the SEC's XBRL mandate on financial reporting comparability

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