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ACCOUNTING AND FINANCIAL REPORTING FOR …

ACCOUNTING AND FINANCIAL REPORTING FOR

www.sco.ca.gov

In November 2003, the Governmental Accounting Standards Board (GASB) issued GASB Statement No. 42, Accounting and Financial Reporting for Impairment of Capital Assets and for Insurance Recoveries (GASB 42).This Statement established accounting and

  Reporting, Capital, Financial, Accounting, Asset, Impairment, Capital asset, Accounting and financial reporting for, Accounting and financial reporting for impairment

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