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- W4238586503 abstract "This chapter describes some of the unique aspects of the financial statements prepared by governments. It provides a broad summary of the financial reporting requirements of governments. The level and extent of the detailed reporting requirements included in governments' comprehensive annual financial reports(CAFR) is extensive and presents a challenge to financial statement preparers and auditors. The information presented in this chapter is consistent with the financial reporting model promulgated by GASBS 34, as amended. While the basic financial statement elements of a balance sheet, operating statement, there are many concepts unique to financial reporting for governments. The chapter also discusses basic financial statements; interfund and intra-entity transactions; reporting deferred inflows and outflows of resources; comprehensive annual financial report; and cash flow statement preparation and reporting. The focus is on the overall financial reporting for governments. The chapter also talks about fund balance display on the balance sheet." @default.
- W4238586503 created "2022-05-12" @default.
- W4238586503 date "2016-02-12" @default.
- W4238586503 modified "2023-09-26" @default.
- W4238586503 title "Financial Statements Prepared by Governments" @default.
- W4238586503 doi "https://doi.org/10.1002/9781119239543.ch09" @default.
- W4238586503 hasPublicationYear "2016" @default.
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