GASB seeks comments on fund balance reporting, governmental fund type definitions.
Position | Accounting & auditing news |
An Invitation to Comment was issued recently by the Governmental Accounting Standards Board to seek constituent comments and perspectives on issues currently being addressed in the board's project on fund balance reporting and governmental fund type definitions. Comments are due Jan. 31, 2007.
Fund balance is the difference between assets and liabilities in governmental funds. It is among the most universally used metrics in state and local government external financial reports. Ideally, this information allows financial statement users to identify resources that are available to finance the activities, programs or projects with which they are most concerned, whether it be making debt service payments, reducing taxes or beginning a new service or expanding an existing one.
However, GASB research has identified several issues that may significantly diminish the usefulness of fund balance information reported...
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