TITLE

Questions and Answers Relating to Internal Activity, Eliminations, and Reclassifications: Part 2

AUTHOR(S)
Loyd, D. Scot; Crawford, Michael A.
PUB. DATE
August 2006
SOURCE
Governmental GAAP Update Service;8/30/2006, Vol. 6 Issue 16, p1
SOURCE TYPE
Trade Publication
DOC. TYPE
Article
ABSTRACT
The article offers information about the Comprehensive Implementation Guide, developed by the U.S. Government Accounting Standards Board (GASB), which aims to identify reporting treatments of internal activity, eliminations, and reclassifications in funds of a government entity within the development of the government's financial statements. The guideline also relates to the reporting of risk financing activities and the elimination of inter-fund transfers for the statement of activities.
ACCESSION #
31207829

 

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