| Abstract: | This article describes researchable issues arising from GASB Statement No. 34 , prescribing a new government reporting model. An overview of that statement is followed by a discussion of two researchable issues, detailing research questions, relevant methodology, and expected contributions. Remaining topics are described, with comment on that method most likely to lend insight. Colleagues are encouraged to commit to answering the questions posed, particularly those critically dependent on research being conducted during the implementation phase. Insights can be gained in such important conceptual and applied areas as valuation, aggregation, allocation, incentives, budgeting, inter-generational equity, users' understanding, independence, and cost/benefit tradeoffs. |
