9FINANCIAL STATEMENTS PREPARED BY GOVERNMENTS
- Introduction
- Basic Financial Statements
- Management's Discussion and Analysis
- Government-Wide Financial Statements
- Statement of Net Position
- Statement of Activities
- Expense Presentation
- Revenue Presentation
- Fund Financial Statements
- Governmental Fund Balance Reporting
- Nonspendable Fund Balance
- Restricted Fund Balance
- Committed Fund Balance
- Assigned Fund Balance
- Unassigned Fund Balance
- Fund Balance Classifications
- Stabilization Agreements
- Fund Balance Display on the Balance Sheet
- Disclosures
- Budgetary Comparison Schedules
- Notes and Other Disclosures
- Disclosure Requirements for Tax Abatements
- Loans
- Reimbursements
- Interfund Transactions—Fund Financial Statements
- Intra-Entity Transactions—Government-Wide Financial Statements
- Reporting Deferred Inflows and Outflows of Resources
- Display Requirements
- Statement of Net Position
- Net Investment in Capital Assets Component of Net Position
- Restricted and Unrestricted Components of Net Position
- Financial Reporting for Governmental Funds
- Disclosures
- Items Previously Reported as Assets and Liabilities
- Refundings of Debt
- Nonexchange Transactions
- Sales of Future Revenues and Intra-Entity Transfers of Future Revenues
- Debt Issuance Costs
- Leases
- Acquisition Costs Related to Insurance Activities
- Lending Activities
- Mortgage Banking Activities
- Regulated Operations
- Revenue Recognition in Governmental Funds
- Comprehensive Annual ...
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