Research Paper - Governmental Accounting

Question is below

Discuss the changes and provisions of GASB 34. Provide a summary of two scholarly articles pertaining to problems, complications, or issues experienced by governmental entities converting to GASB 34.

The report should be from 5 full pages using APA format. It should have an Introduction, Analysis, Conclusion and well documented sources. Moreover, the Introduction should include the objective, purpose, or both. Similarly, the Analysis should address the requirements of the paper in a format that lends itself to easy reading, understanding and evaluting.