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GASB – Governmental Accounting Standards Board, “Concepts Statement No. 1. Objectives of Financial Re- porting,” GABS, Stanford, 1987, In: S. Ellwood and S. Newbury, Eds., “A Bridge too Far: A Common Con- ceptual Framework for Commercial and Public Benefits Entities,” Accounting and Business Research, Vol. 36, No. 1, pp. 19-32.

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