TITLE

Questions and Answers on Financial Reporting Entity Issues

AUTHOR(S)
Loyd, D. Scot; Crawford, Michael A.
PUB. DATE
February 2008
SOURCE
Governmental GAAP Update Service;2/15/2008, Vol. 8 Issue 3, p1
SOURCE TYPE
Trade Publication
DOC. TYPE
Article
ABSTRACT
The article presents questions and answers related to Generally Accepted Accounting Principles (GAAP) in the U.S. including the criteria used in identifying a local government as a primary government, the importance of having a primary government distinction and the requirements to be applied in determining whether nongovernmental organizations are component units.
ACCESSION #
31220922

 

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