9 FINANCIAL STATEMENTS PREPARED BY GOVERNMENTS
Management's Discussion and Analysis
Government-Wide Financial Statements
Basis of accounting and measurement focus
Extraordinary and special items
Eliminations and reclassifications
Governmental Fund Balance Reporting under GASBS 54
Fund Balance Display on the Balance Sheet
Budgetary Comparison Schedules
Interfund Transactions—Fund Financial Statements
Intra-Entity Transactions—Government-Wide Financial Statements
Reporting Deferred Inflows and Outflows of Resources
Net Investment in Capital Assets Component of Net Position
Restricted and Unrestricted Components of Net Position
Financial Reporting for Governmental Funds
Items Previously Reported as Assets and Liabilities
Imposed nonexchange revenue transactions
Government-mandated nonexchange transactions and voluntary nonexchange transactions
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