Which Standard Issued by the Governmental Accounting Standards Board in 1999

Multiple Choice

Which standard issued by the Governmental Accounting Standards Board in 1999 significantly modified fund accounting and created "a second group of financial statements based on an entirely different approach to financial reporting"?

A) GASB Statement No.32.
B) GASB Statement No.33.
C) GASB Statement No.34.
D) GASB Statement No.35.
E) GASB Statement No.36.