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1

Gauthier, Stephen J. Governmental accounting, auditing, and financial reporting. Government Finance Officers Association, 2005.

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2

Gauthier, Stephen J. Governmental accounting, auditing, and financial reporting. Government Finance Officers Association, 2012.

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3

M, Patton James. An empirical study of governmental financial reporting entity issues. Governmental Accounting Standards Board of the Financial Accounting Foundation, 1987.

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4

J, Petersen Russell, and Martin Susan Work, eds. Accounting and financial reporting for governmental and nonprofit organizations: Basic concepts. McGraw-Hill, 1991.

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5

A, RuJoub Mohd, and Listro John P, eds. Accounting and financial reporting for governmental units and not-for-profit organizations. 3rd ed. Kendall/Hunt Pub., 2001.

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6

Tierney, Cornelius E. Governmental accounting: Procedures and practices, 1985 : a comprehensive study of the financial reporting practices of over 700 governmental units. Elsevier, 1985.

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7

Paulinic, Justin. Local government financial reporting, 2001. Public Sector Accounting Board, 2001.

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8

Executive Branch Financial Accountability Reporting Act of 2004: Report of the Committee on Governmental Affairs, United States Senate, to accompany S. 2668 to provide for a report of federal entities without annually audited financial statements. U.S. G.P.O., 2004.

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9

Ingram, Robert W. Financial reporting practices of local governments. Governmental Accounting Standards Board of the Financial Accounting Foundation, 1987.

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10

Improper payments: Where are truth and transparency in federal financial reporting? : hearing before the Federal Financial Management, Government Information, and International Security Subcommittee the Committee on Homeland Security and Governmental Affairs, United States Senate, One Hundred Ninth Congress, first session, July 12, 2005. U.S. G.P.O., 2006.

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11

Office, Victoria Audit. Internal financial reporting in local government. Victorian Auditor-General's Office, 2005.

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12

Arora, M. L. Government accounting & financial reporting procedures (Tanzania). Research and Publications Committee, 1985.

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13

Icerman, Rhoda C. Small government financial reporting: Research report. Governmental Accounting Standards Board, 1996.

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14

Raftery, William J. Government accounting and financial reporting manual. Warren, Gorham & Lamont, 1991.

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15

Office, General Accounting. Money laundering: Needed improvements for reporting suspicious transactions are planned : report to the Ranking Minority Member, Permanent Subcommittee on Investigations, Committee on Governmental Affairs, U.S. Senate. The Office, 1995.

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16

Glick, Paul E. Internal service funds: Government accounting and financial reporting. Government Finance Officers Association, 1987.

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17

Suyc, Viktor, and Mariya Vahrushina. International Financial Reporting and Auditing Standards. INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1096411.

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The textbook is the basis for a number of courses taught at the Faculty of Economics of the Lomonosov Moscow State University and at the Financial University under the Government of the Russian Federation. The textbook reflects the main requirements of international standards for both financial reporting and auditing. 
 Meets the requirements of the federal state educational standards of higher education of the latest generation.
 It is intended for undergraduates and postgraduates studying the disciplines "International Audit", "Practice of external and internal audit", "Internation
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18

Affairs, Florida Legislature Senate Committee on Community. A review of the local government financial reporting system. The Committee, 1994.

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19

Carpenter, Frances H. Popular reporting: Local government financial reports to the citizenry. Governmental Accounting Standards Board of the Financial Accounting Foundation, 1992.

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20

Florida. Legislature. Senate. Committee on Community Affairs. A review of the local government financial reporting system. The Committee, 1995.

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21

Affairs, United States Congress Senate Committee on Governmental. Federal Financial Management Improvement Act of 1996: Report of the Committee on Governmental Affairs, United States Senate, to accompany S. 1130, to provide for the establishment of uniform accounting systems, standards, and reporting systems in the federal government, and for other purposes. U.S. G.P.O., 1996.

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22

Reporting improper payments: A report card on agencies' progress : hearing before the Federal Financial Management, Government Information, and International Security Subcommittee of the Committee on Homeland Security and Governmental Affairs, United States Senate, One Hundred Ninth Congress, second session, March 9, 2006. U.S. G.P.O., 2007.

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23

Affairs, United States Congress Senate Committee on Governmental. Federal Financial Management Improvement Act of 1996: Report of the Committee on Governmental Affairs, United States Senate, to accompany S. 1130, to provide for the establishment of uniform accounting systems, standards, and reporting systems in the federal government, and for other purposes. U.S. G.P.O., 1996.

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24

United States. Congress. Senate. Committee on Governmental Affairs. Federal Financial Management Improvement Act of 1996: Report of the Committee on Governmental Affairs, United States Senate, to accompany S. 1130, to provide for the establishment of uniform accounting systems, standards, and reporting systems in the federal government, and for other purposes. U.S. G.P.O., 1996.

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25

United States. Congress. Senate. Committee on Governmental Affairs. Federal Financial Management Improvement Act of 1996: Report of the Committee on Governmental Affairs, United States Senate, to accompany S. 1130, to provide for the establishment of uniform accounting systems, standards, and reporting systems in the federal government, and for other purposes. U.S. G.P.O., 1996.

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26

Office, General Accounting. U.S. Postal Service actions to improve its financial reporting : The Honorable Daniel K. Akaka, Chairman, The Honorable Thad Cochran, Ranking Minority Member, Subcommittee on International Security, Proliferation, and Federal Services, Committee on Governmental Affairs, United States Senate. GAO, 2002.

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27

Victoria. Office of the Auditor-General. Performance reporting by public financial corporations. Victorian Government Printer, 2008.

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28

Office, General Accounting. Money laundering: Oversight of suspicious activity reporting at bank-affiliated broker-dealers ceased : report to the Honorable Carl Levin, ranking member, Permanent Subcommittee on Investigations, Committee on Governmental Affairs, U.S. Senate. The Office, 2001.

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29

Gyetman, Viktor, Olga Rozhnova, Svyetlana Grishkina, et al. Financial Accounting. INFRA-M Academic Publishing LLC., 2017. http://dx.doi.org/10.12737/24378.

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The sixth edition of the textbook was prepared by a team of teachers of the FSBU VO "Financial University under the Government of the Russian Federation" for university students studying in the field of preparation "Economics." The textbook contains all the program questions on the academic discipline "Financial Accounting". The presentation is based on the current legislative and regulatory framework of the Russian Federation, taking into account the requirements of international financial reporting standards. The material of the publication includes a large number of examples, diagrams and f
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30

Carpenter, Frances H. Alternative reporting formats: A focus on nonsophisticated users of local government financial reports. College of Commerce and Business Administration, University of Illinois at Urbana-Champaign, 1986.

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31

Office, General Accounting. U.S. government financial statements: FY 2000 reporting underscores the need to accelerate federal financial management reform : testimony before the Subcommittee on Government Efficiency, Financial Management, and Intergovernmental Relations, Committee on Government Reform, House of Representatives. GAO, 2001.

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32

Wilson, Earl Ray. Financial reporting by state and local governments: A survey of preferences among alternative formats. Governmental Accounting Standards Board, 1990.

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33

Massachusetts. Dept. of Education. Regulations for state aid: Student and financial accounting, reporting, and documentation requirements. Commonwealth of Massachusetts, Dept. of Education, 1994.

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34

United States. General Accounting Office. Accounting and Information Management Division. Financial management: Financial reporting issues related to the Navy's Direct Vendor Delivery initiative. The Office, 2000.

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35

Office, General Accounting. Financial reporting: DOD's fiscal year 1996 financial statements inventory reporting does not meet standards : report to the Under Secretary of Defense (Comptroller). The Office, 1997.

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36

Wood, Venita M. Understanding and implementing GASB's new financial reporting model: A question and answer guide for preparers and auditors of state and local government financial statements. American Institute of Certified Public Accountants, 1999.

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37

Consulting, Andersen. Improving local government financial reporting in Minnesota: A report to the Legislative Commission on Planning and Fiscal Policy : final report. The Commission, 1992.

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38

Office, General Accounting. Financial management: Problems in accounting for Navy transactions impair funds control and financial reporting : report to agency officials. The Office, 1999.

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39

United States. Congress. House. Committee on Oversight and Government Reform. Subcommittee on Government Organization, Efficiency, and Financial Management. Making sense of the numbers: Improving the federal financial reporting model : hearing before the Subcommittee on Government Organization, Efficiency, and Financial Management of the Committee on Oversight and Government Reform, House of Representatives, One Hundred Twelfth Congress, first session, February 16, 2011. U.S. G.P.O., 2011.

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40

Office, General Accounting. Internal controls: System problems affecting GSA's financial reporting : report to the administrator, General Services Administration. The Office, 1988.

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41

Governmental Accounting, Auditing, and Financial Reporting. Government Finance Officers Assn, 1988.

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42

Governmental Accounting, Auditing, and Financial Reporting. Government Finance Officers, 1988.

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43

Levine, Michele Mark, and Todd Buikema. Governmental Accounting, Auditing, and Financial Reporting. Government Finance Officers Association, 2020.

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44

Association, Government Finance Officers, ed. Governmental accounting, auditing and financial reporting. Government Finance Officers Association, 1994.

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45

International Federation of Accountants. Public Sector Committee., ed. Governmental financial reporting: Accounting issues and practices. International Federation of Accountants, 2000.

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46

Financial Accounting Foundation. Governmental Accounting Standards Board, ed. Governmental financial reporting model: Invitation to comment. GASB, 1994.

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47

Governmental Accounting, Auditing, and Financial Reporting 2001. Government Finance Officers, 2001.

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48

Governmental Accounting, Auditing, and Financial Reporting: 1994 Edition. Government Finance Officers, 1994.

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49

Original Pronouncements: Governmental Accounting and Financial Reporting Standards. Financial Accounting Standards, 2002.

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50

Guide to governmental financial reporting model implementing GASBS No. 34. Practioners Pub. Co, 2000.

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