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What Everyone Needs to Know About the New Fund Balance download ebook

by Stephen J. Gauthier

What Everyone Needs to Know About the New Fund Balance download ebook
Stephen J. Gauthier
Government Finance Officers Association (March 26, 2009)
45 pages
1130 kb
1208 kb
Other formats:
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What Everyone Needs to K. .has been added to your Cart. Stephen J. Gauthier is director of the Technical Services Center of the Government Finance Officers Association of the United States and Canada (GFOA).

What Everyone Needs to K.

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Sections in the book include: • Essential Background • Fund Balance and its Components • Fund Balance Policy • Old V. New. This guide also features a glossary and twenty questions designed to allow users to test their knowledge of the material. 45 pp. LOC no. 2009924440 ISBN 978-0-89125-274-0. Series: Elected Officials Guides.

be released this summer What Everyone Needs to Know About the New Fund Balance Stephen J. Gauthier .

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Section A: Governmental Funds.

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This new rule will apply even to government employers that are not legally obligated to.

There is probably no single number in a typical state or local governments financial statements that attracts more attention and discussion than fund balance. Recently, the Governmental Accounting Standards Board issued guidance that will fundamentally alter the classifications and terminology that governments use to present this uniquely important amount in their financial statements. This publication offers a practical way for anyone with an interest in state or local government finance to understand and profit from the new presentation. For information on quantity discounts, please e-mail or call the GFOA at [email protected]; 312-977-9700.