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Wiley GAAP for Governments 2015: Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments by Warren Ruppel

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12 CASH AND INVESTMENTS—VALUATION AND DISCLOSURES

INTRODUCTION

This chapter describes the accounting and financial reporting guidance for cash and investments held by governmental entities. Two significant GASB statements affect the accounting and financial reporting requirements for cash and investments.

  • GASB Statement 40, Deposit and Investment Risk Disclosures—An Amendment of GASB Statement No. 3, revised the required disclosures regarding risks associated with deposits ...

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