GASB research findings: the needs of users of financial statements of governmental business-type activities
Governmental Accounting Standards Board, 1994 - Business & Economics - 72 pages
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activities and not-for-profit activities and similar activities question Appendix A continued audited financial statements Comparability between financial compliance therewith covenants and compliance Current-period debt service Debt covenants debt service amount Debt service requirements Depreciation Expense derivative financial instruments economic resource flows enterprise fund activities Entities equity position evaluate and compare existing or potential Finance or Loan financial data financial information financial reports financial statement items financial strength flows measurement focus GASB Governmental Business-Type Activities governmental enterprise fund governmental proprietary activities impact fees investor-owned activities liabilities and commitments lnformation about Composition lnformation on derivative ltem Number Percent ltems Selected major differences major fixed assets not-for-profit activities number of respondents performance and equity potential financial statement Rank ltem Number regardless of ownership Regulating or legislating resource flows measurement sinking funds sources of financial statement items listed strength of governmental subset survey instrument three second toll roads types of activities Water/sewer/gas utilities