The User's Perspective—November 2007

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Performance Reporting and the Municipal Bond Industry
Many municipal bond analysts are quick to say that they have no need for service efforts and accomplishments (SEA) information. Yet, there is ample evidence that SEA information is important to many analysts and could be valuable to others if it were available. This article considers this seeming paradox.
 



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Touring the Financial Statements, Part III: The Governmental Funds 
The continuing overview of the contents of a state or local government's annual financial report moves on to the financial statements for the governmental funds.

 
 
GASB Research Project Update 
Work is currently underway on a variety of important projects on the GASB's Research Agenda. This article will bring readers up to speed on the financial reporting impact selected efforts could have if they become standards-setting projects.

 
 
GASB Website Resources Available to Financial Statement Users 
A variety of resources are available through the GASB's website to serve the needs of financial statement users. This article highlights several of these resources, and provides click-through links for fast access.

 
 

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Fund Balance Proposal Coming Soon:
Keep an eye open for the GASB's proposed standards on fund balance reporting and governmental fund type definitions, which are expected to be published in March. Please take a look at these proposed standards and share your opinion with us.