Read the following articles and any other papers that are available on setting governmental accounting standards:
"The Governmental Accounting Standards Board: Factors Influencing Its Operation and Initial Technical Agenda," The Government Accountants Journal, Spring 2000.
"Governmental Accounting Standards Come of Age: Highlights from the First 20 Years," Government Finance Review, April 2005.
"GASB Re-Examines Fund Balance Reporting and Definitions of Fund Types," Government Finance Review, December 2006.
"A Century of Governmental Accounting and Financial Reporting Leadership," Government Finance Review, April 2006.
"The GASB Turns 25: A Retrospective," Government Finance Review, April 2009.

Required
Write a short paper discussing the evolution of governmental accounting.