An analysis of issues related to measurement focus of governmental business-type activities or entities
Governmental Accounting Standards Board of the Financial Accounting Foundation, 1988 - Government business enterprises - 30 pages
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activity that charges alternative Assuming the Board believe business enterprise counterparts capital assets cash flow cash flow statement chapter charges a fee cial cost of services costs including depreciation current definition debt service definition of business-type economic resource flow economic resources basis economic resources measurement enterprise fund accounting Expenses and Transfers-Out financial reporting financial resources flows financial resources focus financial resources measurement financial statements flow of economic flow of financial focus of governmental format GAAP governmental activity governmental business-type activities governmental entity governmental funds lncome management's pricing policy measurement fo ment focus mental accounting MFBA nancial number of private operating expenses operating results operating statement port present these arguments primary measurement focus prise fund private business enterprise proprietary funds recoup costs including reported as enterprise resource flow accounting resources measurement focus separately issued reports services information significant number stand-alone tion tivities type activities utilities