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- W4235747571 abstract "Governmental funds are used to account for the general activities of the government financed primarily by taxes and grants. Proprietary funds are used to account for the business-type activities financed primarily by user fees. The two types of fund categories use different measurement focuses and bases of accounting. Measurement focus is concerned with what is being measured and reported in the financial statements. The financial statements for governmental and proprietary funds measure two different things. Basis of accounting is concerned with when a transaction or event is recognized in the accounting system. The basis of accounting used by governments is directly linked to the measurement focus. The government-wide statements bring the financial activity together in one place and report accrual based economic resources information. Fiduciary funds generally use the same measurement focus and basis of accounting as do proprietary funds and use the accrual basis of accounting." @default.
- W4235747571 created "2022-05-12" @default.
- W4235747571 date "2020-06-19" @default.
- W4235747571 modified "2023-10-18" @default.
- W4235747571 title "Measurement Focus and Basis of Accounting" @default.
- W4235747571 doi "https://doi.org/10.1002/9781119736769.ch4" @default.
- W4235747571 hasPublicationYear "2020" @default.
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