Analysts seeking to better understand and navigate state and local governmental financial statements now have a new and updated resource to help them.

On Thursday, the Governmental Accounting Standards Board today published An Analysts' Guide to Governmental Financial Statements, 2nd edition, a comprehensive, easy-to-understand primer for investment firms, rating agencies, institutional investors, mutual funds, bond agencies and legislative, oversight and research organizations that need financial information about state and local government financial reports.

The guide is the third in a series of expanded, fully revised and updated resources published this year by the GASB, the independent, not-for-profit organization that sets accounting standards for the almost 90,000 local and state governments in the U.S.

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