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- W4254410287 abstract "Proprietary funds are used to account for a government's ongoing organizations and activities that are similar to those found in the private sector. There are two types of proprietary funds—enterprise funds and internal service funds. This chapter describes the basic characteristics and accounting for proprietary funds, both enterprise and internal service funds. The following specific topics are addressed: basis of accounting and measurement focus for proprietary funds; enterprise funds; specific accounting issues; internal service funds; surpluses and deficits; and risk financing activities. While Governmental Accounting Standards Board Statement No. 34 (GASBS 34) did not affect the basis of accounting and measurement focus of proprietary funds (the same are used in both the government-wide and fund financial statements), it did affect certain aspects of how and when these funds are used. Under GASBS 34, the accounting for capital contributions to proprietary funds changed significantly." @default.
- W4254410287 created "2022-05-12" @default.
- W4254410287 date "2019-11-24" @default.
- W4254410287 modified "2023-10-16" @default.
- W4254410287 title "PROPRIETARY FUNDS" @default.
- W4254410287 doi "https://doi.org/10.1002/9781119511663.ch7" @default.
- W4254410287 hasPublicationYear "2019" @default.
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