TY - SER AU - Shoulders, Craig D. AU - Lakatos, Joseph P. TI - Mastering fiduciary activity reporting for governments: an explanation of GASB statement 84 U1 - BPer. 657.05 PY - 2019/// CY - New York PB - The New York State Society of Certified Public Accountants, KW - Trusts and trustees KW - Finance--United States ER -