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eBook Understanding and Implementing Gasb's New Financial Reporting Model: A Question and Answer Guide for Preparers and Auditors of State and Local Government Financial Statements ePub

by Susan Frohlich,Financial Accounting Foundation Governmental Accounting Standards Boar,Venita M. Wood

eBook Understanding and Implementing Gasb's New Financial Reporting Model: A Question and Answer Guide for Preparers and Auditors of State and Local Government Financial Statements ePub
Author: Susan Frohlich,Financial Accounting Foundation Governmental Accounting Standards Boar,Venita M. Wood
Language: English
ISBN: 0870512870
ISBN13: 978-0870512872
Publisher: Amer Inst of Certified Public (September 1999)
Pages: 82
Subcategory: Perfomance
Rating: 4.4
Votes: 213
Formats: doc lit txt mobi
ePub file: 1402 kb
Fb2 file: 1758 kb

The GASB was established in 1984 as a policy board charged with creating GAAP for state and local government organizations.

The GASB was established in 1984 as a policy board charged with creating GAAP for state and local government organizations. Many different parties rely on government financial statements, including constituents and lawmakers.

Questions and Exercises 1-1 Obtain a copy of a recent Comprehensive Annual .

Questions and Exercises 1-1 Obtain a copy of a recent Comprehensive Annual Financial Repo1t ( CAFR .

Accordingly, in June 1999 GASB introduced a new financial reporting .

Accordingly, in June 1999 GASB introduced a new financial reporting model in Statement 34, Basic Financial Statements-and Management's Discussion and Analysis-for State and Local Governments. governmentwide financial statements).

Financial statements (or financial reports) are formal records of the financial activities and position of a business, person, or other entity. Relevant financial information is presented in a structured manner and in a form which is easy to understand. They typically include four basic financial statements accompanied by a management discussion and analysis: A balance sheet or statement of financial position, reports on a company's assets, liabilities, and owners equity at a given point in time.

With respect to fund basis financial statements, governmental funds are considered to be a major fund when total assets, liabilities, revenues and expenditures combined are at least 10% of the total for the governmental funds category. With respect to fund basis financial statements, a government may designate any fund to be a major fund if reporting that fund separately would be useful.

We have audited the consolidated financial statements of Public Joint-Stock Company Moscow Exchange MICEX-RTS  .

We have audited the consolidated financial statements of Public Joint-Stock Company Moscow Exchange MICEX-RTS and its subsidiaries (the Group ), which comprise the consolidated statement of financial position as at December 31, 2017, and the consolidated statement of profit or loss, the consolidated statement of comprehensive income, the consolidated statement of changes in equity and the consolidated statement of cash. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Consolidated Financial Statements section of our report.

in the company’s financial statements - Simplifies transactions - Series of activities making understandable and meaningful. Analyze and interpret: - Analysis: percentages, ratios, to highlight significant financial trends and relationships - Interpretation: explaining the uses, meaning and limitations of reported data.

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