| Title |
Author |
Type |
Date |
Words |
| Timely Tidbits: GASB 98 and a First Peek at Leases in ACFRs. |
Levine, Michele Mark |
|
Dec 1, 2021 |
1159 |
| Opportunities and Challenges of Using Blockchain Technology in Government Accounting in Brazil. |
Prux, Paula Raymundo; Silva Momo, Fernanda da; Melati, Claudia |
Report |
Sep 15, 2021 |
9098 |
| Criticizing Government Accounting. |
Levy, Howard |
Letter to the editor |
Dec 1, 2020 |
1120 |
| Envisioning the Future of Government Reporting: Looking Back to Move Forward. |
Granof, Michael H. |
|
Oct 1, 2020 |
3319 |
| The Fight of a Lifetime: Telling It Like It Is on the National Debt. |
DioGuardi, Joseph J. |
|
Oct 1, 2020 |
3113 |
| Are CPAs Prepared to Discuss the U.S. Government's Financial Position? |
Doorley, Michael |
|
Oct 1, 2020 |
965 |
| Is Government GAAP Necessary? |
Weinberg, Sheila |
Viewpoint essay |
Apr 1, 2020 |
1098 |
| GASB at 35: A Look Back, A Look Forward. |
Bean, David R. |
Organization overview |
Apr 1, 2020 |
3250 |
| The Implications of GASB IPR Statement 87 on Lease Accounting. |
Haq, Izhar; Deal, Keren H. |
|
Apr 1, 2020 |
1552 |
| Post-Budget 2019- 20 (Facts and Figures). |
|
|
Jun 30, 2019 |
1063 |
| Agreement affords Rutgers students global expertise opportunities. |
Perry, Jessica |
Brief article |
Mar 5, 2019 |
171 |
| GOVERNMENT ACCOUNTING EDUCATION FOR UNIVERSITY UNDERGRADUATES. |
Pitulice, Ileana Cosmina; Profiroiu, Alina Georgiana; Stefanescu, Aurelia |
|
Dec 15, 2018 |
6535 |
| Government Accounting, Budgeting System in 21 foreign missions. |
|
|
Sep 12, 2018 |
374 |
| Seminar to focus on government accounting, finance. |
|
|
Jun 18, 2018 |
113 |
| A Valuable Opportunity to Improve Government Accounting--and Accountability. |
Bergman, Bill; Weinberg, Sheila |
|
Apr 1, 2018 |
1719 |
| Urgent Need for Governmental Accounting Education: New Generation Needed to Fill Retirements at Federal, State, and Local Agencies. |
Bora, Irfan |
|
Apr 1, 2018 |
1005 |
| The Revolutionary Audit: A Brief History. |
Drylie, Scott |
|
Mar 22, 2018 |
3044 |
| THE TAX LEGISLATIVE PROCESS: A BYRD'S EYE VIEW. |
Aprill, Ellen P.; Hemel, Daniel J. |
|
Mar 22, 2018 |
19374 |
| PUTTING THE GENIE BACK IN THE (MUDDY) BOTTLE: CURING THE POTENTIAL ADA VIOLATION. |
Davidson, Michael J. |
|
Mar 22, 2018 |
19921 |
| A 10-K for the taxpayer: the federal financial report provides a comprehensive look at the U.S. government's financial metrics and perspective on future issues and challenges. |
Granof, Michael; Bell, Scott |
|
Oct 1, 2016 |
3678 |
| Performance measurement, accountability, and transparency of budgets and financial reports. |
Melitski, James; Manoharan, Aroon |
Report |
Mar 22, 2014 |
8487 |
| Department of state and related agencies. |
|
Statistical table |
Jan 1, 2014 |
572 |
| Back to basics: an overview of governmental accounting and financial reporting: everyone involved in overseeing or managing government operations needs to understand the basics of public-sector accounting and financial reporting. |
Genito, Michael |
|
Feb 1, 2013 |
1774 |
| Federal finance. |
|
Statistical data |
Aug 1, 2012 |
3099 |
| Government combinations: the GASB's proposed guidance would prescribe the proper accounting and financial reporting for government combinations and addresses how governments that have transferred or sold operations should account for the transfer or sale. |
Gauthier, Stephen J. |
|
Jun 1, 2012 |
931 |
| Audit the feds! Bad government bookkeeping. |
Suderman, Peter |
Brief article |
Apr 1, 2012 |
231 |
| Statement of net assets or net position? A change in presentation and terminology. |
Ghany, Khaled Abdel |
|
Oct 1, 2011 |
2295 |
| Net debt in the Canadian public accounts: its emergence, evolution and entrenchment. |
Baker, Ron; Rennie, Morina |
Report |
Sep 1, 2011 |
7058 |
| DISCHARGEa2009 : MEPS APPROVE COMMISSION ACCOUNTS. |
|
Brief article |
Mar 30, 2011 |
282 |
| B. Suggested reading. |
|
|
Nov 1, 2010 |
1172 |
| Updated summary of NIPA methodologies. |
|
|
Nov 1, 2010 |
11836 |
| Does public reporting measure up? Federalism, accountability and child-care policy in Canada. |
Anderson, Lynell; Findlay, Tammy |
|
Sep 1, 2010 |
8570 |
| The Recovery Act: an auditee's perspective: fund recipients must heed Single Audit Act requirements. |
Manning, Troy Y. |
|
Jun 1, 2010 |
3483 |
| BEA current and historical data. |
|
Brief article |
Apr 1, 2010 |
89 |
| State fiscal gimmicks: a budgetary balancing act: phony budget accounting defers the day of reckoning--but raises costs. |
Barrett, Katherine; Greene, Richard |
|
Mar 1, 2010 |
1287 |
| NIPA translation of the fiscal year 2011 federal budget. |
Ludwick, Mark S.; Cairns, Andrew P. |
Statistical table |
Mar 1, 2010 |
14123 |
| Ron Paul's bank war. |
Buchanan, Patrick J. |
|
Feb 1, 2010 |
837 |
| Pentagon chastised for unreliable financial data. |
Erwin, Sandra I. |
Brief article |
Dec 1, 2009 |
193 |
| XBRL implementation strategies: the deeply embedded approach. |
Garbellotto, Gianluca |
|
Nov 1, 2009 |
1191 |
| Interactive training for property accountability. |
Mullins, Winston C. |
|
Sep 1, 2009 |
670 |
| Senate backs parity rule; final vote in September. |
|
Brief article |
Aug 7, 2009 |
285 |
| Will the Fed be audited? |
|
|
Jul 6, 2009 |
447 |
| Nepalese governmental accounting development in the 1950s and early 1960s: an attempt to institutionalize expenditure accounting. |
Adhikari, Pawan; Mellemvik, Frode |
Report |
Jun 1, 2009 |
7655 |
| GAO adds two health issues to 'at-risk' list. |
Currie, Donya |
Brief article |
Apr 1, 2009 |
245 |
| Addressing the accountability challenge: government is addressing this challenge through budget transparency, information sharing, redefining the acquisition workforce, and other means. |
Potok, Nancy |
Conference news |
Mar 22, 2009 |
1022 |
| Sarbanes-Oxley revisited. |
Doherty, Brian |
|
Jan 1, 2009 |
402 |
| Pakistani pork: military budget bungle. |
Howley, Kerry |
Brief article |
Oct 1, 2008 |
256 |
| Accounting and finance in the DFAS era. |
|
Brief article |
Sep 22, 2008 |
292 |
| State and local government accounting in 19th century America: a review of the literature. |
Moussalli, Stephanie D. |
Report |
Jun 1, 2008 |
11559 |
| GASB exposure draft on fund balance. |
Gauthier, Stephen J. |
|
Apr 1, 2008 |
1302 |
| Unrest in government accounting: GASB and the GFOA square off. |
Foltin, Craig |
Organization overview |
Mar 1, 2008 |
3700 |
| BUDGET 2006 : COMMISSION A "CONVENIENT SCAPEGOAT" FOR MEMBER STATES. |
|
|
Feb 13, 2008 |
441 |
| News from NASTA. |
|
Brief article |
Dec 1, 2007 |
261 |
| Closing the gaps in GAAP: GASB's implementation guides play an integral role in governmental accounting. |
Freeman, Robert J. |
|
Jun 1, 2007 |
2707 |
| The importance of financial transparency: swallowing a bitter (but necessary) pill. |
Grumet, Louis |
|
Jun 1, 2007 |
1014 |
| The new Yellow Book: what you need to know about 2007 revision of Government Auditing Standards. |
|
|
Apr 1, 2007 |
2492 |
| Improving organizational performance through performance audits: when appropriately conducted, performance audits provide an opportunity for organizations to learn and improve. |
Kreklow, Steven R. |
|
Apr 1, 2007 |
904 |
| Municipalities get a healthy dose of reality on postemployment benefits: the effects of GASB 43 and 45 on government finances. |
Kelley, Ann Galligan; Ruggieri, Margaret P. |
Cover story |
Apr 1, 2007 |
2797 |
| IFAC boost for African accounting. |
|
|
Nov 1, 2006 |
280 |
| STRUCTURAL FUNDS : NEARLY 300 MILLION EURO NOT USED IN 2005. |
|
|
Jul 25, 2006 |
463 |
| Public practice expertise: with the public accounting landscape quickly changing across Canada, CMAs who qualify to practise in the field will find significant opportunities to strengthen their value proposition for business. Three CMA public accountants in Alberta show how. |
Colman, Robert |
Interview |
Apr 1, 2006 |
1567 |
| Expanding the field of practice for CMAs. |
Colman, Robert |
Editorial |
Apr 1, 2006 |
369 |
| CPAs are a hot commodity. |
Baron, Laura |
|
Feb 1, 2006 |
446 |
| The last word. |
Varner, Tonya |
|
Nov 1, 2005 |
534 |
| BEA releases new methodology paper. |
|
Brief Article |
Oct 1, 2005 |
167 |
| BEA unveils government accounts web page. |
|
Brief Article |
Sep 1, 2005 |
136 |
| The influence of a State Board of Public Accountancy on ethics education. |
VanZante, Neal R.; Ketcham, Allen Francis |
|
Aug 1, 2005 |
3006 |
| Ottawa's change agent: FCMA Paul Gauvin brings strategic expertise to a changing public service. |
Colman, Robert |
Cover Story |
Nov 1, 2004 |
2742 |
| A test of controls. |
Waxman, Robert N. |
Cover Story |
Aug 1, 2004 |
5258 |
| An auditor's best friend? Standing committees on public accounts. |
Malloy, Jonathan |
|
Jun 22, 2004 |
7692 |
| GAO clarifies CPE requirements under "Yellow Book". |
|
Brief Article |
May 1, 2004 |
303 |
| Swedish central government borrowing requirement down to SEK0.6bn in March 2004. |
|
Brief Article |
Apr 7, 2004 |
183 |
| Comptrollership in the Martin government: accountability is a top concern leading up to the next election. |
Banigan, John M. |
|
Mar 1, 2004 |
1184 |
| Suggested reading. |
|
|
Jan 1, 2004 |
1224 |
| Closing the gap with non-GAAP state and locals. |
Crawford, Michael A. |
|
Dec 1, 2003 |
375 |
| GASB issues new standard on capital asset impairments. |
Gauthier, Stephen |
|
Dec 1, 2003 |
1103 |
| Additional information about the NIPA estimates: statistical conventions. |
|
|
Dec 1, 2003 |
2332 |
| Materiality considerations: audits of government financial statements just got more complex. |
Whittington, Ray |
|
Nov 1, 2003 |
3361 |
| More comprehensive information for financial statement users. |
|
Brief Article |
Nov 1, 2003 |
110 |
| Improprieties found in FAST 8(a) contract. |
|
Brief Article |
Oct 3, 2003 |
297 |
| In what has become an annual ritual, both Houses of Congress passed continuing resolutions to keep the government operating into the 2004 fiscal year that began Oct. 1, because Congress has not completed action on appropriations bills for the new year. |
|
Brief Article |
Oct 3, 2003 |
88 |
| Don't miss this year's Tax Booth Camp. |
|
Brief Article |
Oct 1, 2003 |
139 |
| Confident & expecting change: California CPAs weigh in on what's important and how it's going. |
Waters, Susan B. |
|
Oct 1, 2003 |
1528 |
| Fab 50 hot internet resources for CPAs. |
|
|
Oct 1, 2003 |
1426 |
| Offers in compromise: IRS updates OIC submission and processing procedures. |
Josephs, Stuart R. |
|
Oct 1, 2003 |
859 |
| Suggested reading. |
|
|
Sep 1, 2003 |
1205 |
| AICPA appoints federal accounting standards review panel. |
|
Brief Article |
Sep 1, 2003 |
128 |
| SEC rules on audit board registration. |
|
Brief Article |
Sep 1, 2003 |
138 |
| Paying GASB? |
Johnston, Zane H. |
|
Aug 1, 2003 |
486 |
| GASB mandates immediate expanded disclosure for derivatives: the GASB's new guidance on derivatives disclosure is designed to increase the public's understanding of the significance of derivatives to a government's financial position. |
Gauthier, Stephen |
|
Aug 1, 2003 |
1039 |
| National accounts reporting systems and base-years. |
|
|
Jun 1, 2003 |
424 |
| CCAB-I in out-of-court settlement. (News Round-Up). |
|
Brief Article |
Mar 1, 2003 |
281 |
| The European Union fails on financial accountability. |
Khanbhai, Bashir |
|
Nov 1, 2002 |
2193 |
| The use of generational accounts in Norway *. |
|
|
Sep 1, 2002 |
795 |
| 15 minutes with ... Ernesto Carstens: Mexico's finance undersecretary talks about volatility, taxes and recovery. |
Day, Paul |
Interview |
Aug 1, 2002 |
1627 |
| GAO limits auditor consulting. (Issues in Accounting). |
Gauthier, Stephen |
Brief Article |
Apr 1, 2002 |
1303 |
| The case for changing how government does business: why the comptroller general of the United States believes government needs to change its business process in the 21st century and how to do it. (Mini-Forum: Government Leadership). |
Walker, David M. |
Brief Article |
Mar 22, 2002 |
351 |
| Imperatives for Governmental Accountability. (Mini-Forum: Aga's 50th Annual Conference). |
Walker, David M. |
Brief Article |
Sep 22, 2001 |
2030 |
| Trust and Reliability: How a successful program at HUD illustrates the usefulness of e-government in furthering trust in programs and how it is essential to reliability. (Mini-Forum: Celebrating Aga's 50 Years). |
Lavoy, Donald J. |
Brief Article |
Sep 22, 2001 |
1960 |
| BUDGET: REORGANISATION OF FINANCIAL CONTROL ENTERS FINAL PHASE. |
|
Brief Article |
Sep 5, 2001 |
404 |
| GOVERNMENTAL ACCOUNTING & AUDITING IN CALIFORNIA. |
|
Brief Article |
Aug 1, 2001 |
364 |
| Then and Now: 65 Years of the Blue Book. |
Gauthier, Stephen J. |
|
Jun 1, 2001 |
2306 |
| Overview of The New Blue Book: GAAFR 2001. |
Freeman, Robert J. |
|
Jun 1, 2001 |
2273 |
| GAAFR 2001--A Conversion Tool for GASB 34. |
Allison, Greg |
|
Jun 1, 2001 |
2370 |
| Strategy and Benefits of Outsourcing Accounting Systems. |
Thetford, Anita |
|
Jun 1, 2001 |
2735 |
| Taking Stock of Performance Measurement: Information Resources for Public Managers. |
Calia, Roland; Michel, R. Gregory |
Brief Article |
Apr 1, 2001 |
2798 |
| Guidance provided to government accountants. |
|
|
Jan 1, 2001 |
149 |
| NAKED TRUTH. |
STOUT, ROBERT V. |
|
Nov 1, 2000 |
1427 |
| Turning up the Heat. |
Doucet, Kristin |
Brief Article |
Feb 1, 2000 |
231 |
| GASB SETS NEW STANDARDS. |
|
Brief Article |
Jan 1, 2000 |
125 |
| Announcements. |
|
|
Jan 1, 2000 |
2257 |
| From the President. |
|
Column |
Dec 1, 1999 |
995 |
| Additional Reporting Model Proposals. |
GAUTHIER, STEPHEN |
|
Dec 1, 1999 |
1018 |
| Central government financial balances. |
|
Statistical Data Included |
Dec 1, 1999 |
291 |
| "What Does Government Cost? Begin With A-B-C". |
|
Abstract |
Oct 1, 1999 |
99 |
| GASB overhauls reporting model. |
|
|
Aug 1, 1999 |
439 |
| Status of the new governmental financial reporting model. |
Foltin, Craig |
|
Feb 1, 1999 |
2101 |
| Tech CFO becomes SEC chief accountant. |
|
Interview |
Aug 1, 1998 |
566 |
| What users think of the new reporting model for governments: The results of the GASB's focus group sessions. |
Crain, Gilbert W.; Bean, David R. |
|
Feb 1, 1998 |
3502 |
| New accounting proposals. |
|
Brief Article |
Jun 1, 1997 |
438 |
| Fair value for governments. |
|
Brief Article |
May 1, 1997 |
323 |
| The GASB's proposed statement on the governmental financial reporting model. |
Johnson, Laurence E.; Bean, David R. |
|
Apr 1, 1997 |
2859 |
| GASB issues reporting model proposal. |
|
|
Apr 1, 1997 |
553 |
| The business of governments. |
Dennis, Anita |
|
Apr 1, 1997 |
1886 |
| IFAC issues ED on audit testing procedures. |
|
Brief Article |
Mar 1, 1997 |
228 |
| Single audit guidance due this spring. |
|
Brief Article |
Feb 1, 1997 |
412 |
| Despite opposition, GASB will issue reporting model ED. |
|
|
Jan 1, 1997 |
485 |
| Clinton signs new federal agency audit bill. |
|
|
Dec 1, 1996 |
460 |
| GAO appoints yellow book advisory council. |
|
Brief Article |
Dec 1, 1996 |
449 |
| Auditing federal awards: a new approach. |
Sjoberg, Kurt R. |
|
Nov 1, 1996 |
3276 |
| Bowsher says goodbye, pleased federal government is more accountable. |
|
Brief Article |
Oct 1, 1996 |
407 |
| Allen calls for a restructured GASB. |
|
Brief Article |
Oct 1, 1996 |
392 |
| President signs Single Audit Act of 1996. |
|
|
Sep 1, 1996 |
747 |
| What should governments include in their financial reports? |
|
Brief Article |
Sep 1, 1996 |
646 |
| What do small governments want? |
|
Brief Article |
Aug 1, 1996 |
400 |
| GASB proposes change from cost-based accounting. |
|
Brief Article |
Jun 1, 1996 |
447 |
| IFAC proposes revenue recognition for governments. |
|
Brief Article |
Jun 1, 1996 |
202 |
| Changes to government accounting procedures. |
|
|
May 1, 1996 |
1699 |
| Senator introduces bill to improve single audit process. |
|
Brief Article |
May 1, 1996 |
469 |
| GASB amends statements on risk financing. |
|
Brief Article |
May 1, 1996 |
285 |
| Governmental compliance auditing considerations. |
Fitzsimons, Adrian P.; Levine, Marc H.; Siegel, Joel G. |
|
Apr 1, 1996 |
3530 |
| GASB will address investment valuation. |
|
Brief Article |
Mar 1, 1996 |
275 |
| The CFO Act: a look at federal accountability. |
Von Brachel, John |
|
Mar 1, 1996 |
2888 |
| GASB's proposed new reporting model. |
Johnson, Laurence E.; Bean, David R. |
|
Mar 1, 1996 |
3647 |
| GASB information available electronically. |
|
Brief Article |
Feb 1, 1996 |
173 |
| New electronic information available to government auditors. |
|
Brief Article |
Dec 1, 1995 |
205 |
| FASAB recommends standards on supplementary stewardship reporting. |
|
Brief Article |
Dec 1, 1995 |
371 |
| Understanding program-specific audits. |
Von Brachel, John |
|
Dec 1, 1995 |
3206 |
| Which GAAP should NPOs apply? |
Von Brachel, John |
|
Nov 1, 1995 |
3352 |
| GASB is graded by its constituents. |
|
Brief Article |
Oct 1, 1995 |
496 |
| GASB looks at investment securities valuation. |
|
Brief Article |
Oct 1, 1995 |
270 |
| FASAB issues ED on accounting for revenue. |
|
Brief Article |
Oct 1, 1995 |
279 |
| Senator sponsors bill to standardize federal accounting. |
|
Brief Article |
Sep 1, 1995 |
281 |
| GASB's financial reporting model - a decade in the making. |
Bean, David |
|
Sep 1, 1995 |
830 |
| GASB issues statement on securities lending. |
|
Brief Article |
Aug 1, 1995 |
283 |
| GAO urges better government financial reports. |
|
Brief Article |
Jul 1, 1995 |
315 |
| SEC seeks closer regulatory relationship with GASB. |
|
|
Jul 1, 1995 |
501 |
| GASB's new pensions package. |
Wardlow, Penelope S. |
|
Jul 1, 1995 |
2080 |
| FASAB proposes standards for property, plant and equipment. |
|
Brief Article |
Jun 1, 1995 |
196 |
| The 1994 revisions to 'Government Auditing Standards.' (includes related articles) |
Brown, Clifford D.; Melchin, Charles; Raghunandan, K. |
|
Feb 1, 1995 |
2906 |
| Common attributes of quality audits. |
Moraglio, Joseph F. |
|
Jan 1, 1995 |
2818 |
| An untapped source for some great scoops. |
Watzman, Nancy |
|
Oct 1, 1994 |
913 |
| GAO recommends refinements to single audit process. |
|
|
Oct 1, 1994 |
591 |
| GASB releases implementation guide. |
|
Brief Article |
Oct 1, 1994 |
159 |
| GASB schedules public hearings on new financial reporting models. |
|
Brief Article |
Oct 1, 1994 |
243 |
| Reporting model proposals. |
Gauthier, Stephen |
|
Aug 1, 1994 |
1009 |
| Change the single audit requirements. |
Rippey, George A. |
|
Jun 1, 1994 |
2634 |
| GASB proposal on grants too narrow, says AICPA committee. |
|
Brief Article |
May 1, 1994 |
337 |
| GASB proposal on accounting for grants. |
|
Brief Article |
Mar 1, 1994 |
427 |
| Local government deficits. |
D'Alessandro, Gregory |
|
Feb 1, 1994 |
3669 |
| Measuring performance: accountability is not synonymous with accounting. |
Esser, Jeffrey L. |
Editorial |
Dec 1, 1993 |
1025 |
| Proposed changes in enterprise fund accounting. |
Gauthier, Stephen J. |
|
Aug 1, 1993 |
981 |
| GASB's implementation of the new measurement focus and basis of accounting. |
Esser, Jeffrey L. |
|
Jun 1, 1992 |
943 |
| Integrated system of national accounts for Pakistan: concepts, sources and methods in brief. |
Havinga, Ivo C.; van den Andel, W.A. |
Report |
Dec 22, 1991 |
7225 |
| Tax policy and the federal budget. |
Meyer, Annette E. |
|
Sep 22, 1991 |
5033 |
| Current state of government budgets. |
Granof, Michael H.; Mayper, Alan |
|
Jul 1, 1991 |
645 |
| GASB moves ahead with MFBA: credits to follow later. |
Seville, Mary Alice |
|
May 1, 1991 |
1963 |
| Executive summary of GASB pronouncements. |
Giroux, Gary; Deis, Don |
|
May 1, 1991 |
1387 |
| Satellite accounts in a modernized and extended system of economic accounts. |
Carson, Carol S.; Grimm, Bruce T. |
|
Jan 1, 1991 |
3827 |
| GASB financial reporting entity project. |
Chaney, Barbara A. |
|
Dec 1, 1990 |
2471 |
| Three new statements issued by GASB. |
|
|
Jul 1, 1990 |
524 |
| Applying the 50% rule in a single audit. |
McNamee, Patrick |
|
May 1, 1990 |
778 |
| AGA cites leadership excellence. |
|
|
Apr 1, 1990 |
209 |
| Houston mayor urges CPA involvement in government. |
|
|
Apr 1, 1990 |
138 |
| GASB after the five-year structure review. |
Jacobson, Peter D. |
|
Apr 1, 1990 |
3112 |
| Compliance standards and government entities. |
Hull, Rita P. |
|
Mar 1, 1990 |
2282 |
| What the smartest man in Washington doesn't understand. And why it will hurt you. |
DeParle, Jason |
|
Nov 1, 1989 |
7926 |
| The GASB - A report on the status of its major agenda items. |
Schermann, Kenneth |
|
Sep 1, 1989 |
2440 |
| Status of government standards (Yellow Book): impact on those conducting government financial audits. |
Anderson, William J.; Broadus, W.A.; Raaum, Ronell B. |
|
Jun 1, 1989 |
2961 |
| Government employers' pension accounting. |
Bramlett, Robert W. |
|
Mar 1, 1989 |
3420 |
