To help state and local governments implement its new
financial reporting model, GASB issues two additional standards:
Statement no. 37, Basic Financial Statements—and Management’s
Discussion and Analysis—for State and Local Governments: Omnibus
and Statement no. 38, Certain Financial Statement Note
Disclosures ( http://accounting.rutgers.edu/raw/gasb/news/nr062801.html
).
SPONSORED WHITE PAPER
Preparing the statement of cash flowsThis instructive white paper outlines common pitfalls in the preparation of the statement of cash flows, resources to minimize these risks, and four critical skills your staff will need as you approach necessary changes to the process.
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