CHASE, Bruce W.; ROYBARK, Helen M. HAS GASB STATEMENT NO. 54 HAD A MAJOR IMPACT ON REPORTING UNRESTRICTED FUND BALANCES?. Journal of Accounting, Ethics & Public Policy, JAEPP, [S. l.], v. 14, n. 3, p. 565, 2023. DOI: 10.60154/jaepp.2013.v14n3p565. Disponível em: https://jaepp.org/index.php/jaepp/article/view/201. Acesso em: 12 may. 2026.