Publication Policies and Information for Authors

iv

Editor’s Note

vi

Lease-Purchase Financings in China―Financial
Instruments for Environmental Infrastructure
Robert W. Doty

1-12

An Appraisal of the Interest Cost Savings of State
Bond Banks
Paul L. Solano

13-48

IRS Examinations of Tax-Exempt Bonds: An Agent’s
Perspective
James L. Raybeck

49-58

Accounting Developments: GASB Update

Catherine L. Staples

59-65