Where can I find more written information on GASB 34?
The GASB staff has developed a series of guides to financial statements designed especially for financial information users. Three guides focus on specific governmental entities (local governments, state governments, public school districts) and are aimed at a wide range of readers, from the average citizen to the experienced, non-financial public manager. A fourth guide covering all three types of governments is intended for analysts and other regular users. All four guides are posted at http://www.accounting.rutgers.edu/raw/gasb/pub/index.
