Advanced Accounting 12th Edition by Joe Ben Hoyle,Thomas Schaefer , Timothy Doupnik

تمرين 6

Read the following journal article: "25 Years of State and Local Governmental Financial Reporting-An Accounting Standards Perspective," The Government Accountants Journal, Fall 1992. Or, as a second possibility, do a search of books in the college library for advanced accounting textbooks or government accounting textbooks that were published prior to 2000.
Required
Accounting for state and local governments has changed considerably in just the last 10-20 years. Write a report to highlight some of the differences you noted between the process described before 2000 and that which has been presented in this chapter and the preceding one in this textbook.