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- W4249455539 abstract "Governmental Accounting Standards Board Statement No. 34 (GASBS 34) updated the types of fiduciary funds to include the following: pension (and other employee benefit) trust funds; investment trust funds; private-purpose trust funds; and agency funds. The funds are reported under GASBS 34 only in fiduciary fund financial statements. Agency funds use the modified accrual basis of accounting for purposes of recognizing assets and liabilities, such as receivables and payables. Pension trust funds use the flow of economic resources measurement focus and the full accrual basis of accounting, similar to nonexpendable trust funds and proprietary funds. Governmental pension plans are usually administered by a public employee retirement system (PERS). Investment trust funds report transaction balances using the flow of economic resources measurement focus and the accrual basis of accounting. Private-purpose trust funds are a type of fiduciary fund introduced by GASBS 34." @default.
- W4249455539 created "2022-05-12" @default.
- W4249455539 date "2018-09-03" @default.
- W4249455539 modified "2023-10-17" @default.
- W4249455539 title "FIDUCIARY FUNDS" @default.
- W4249455539 doi "https://doi.org/10.1002/9781119396253.ch8" @default.
- W4249455539 hasPublicationYear "2018" @default.
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