Review GASB Statement 34.
- Discuss the major contents of the fund financial statements and government wide financial statements. Address why those statements are necessary in the government annual report.
- Specify what government financial statements are required to be included in the annual report. Then, compare and contrast the major contents of a selected fund financial statement or a government wide financial statement to a similar financial statement prepared under GAAP.
- Compare and contrast the users, objectives, contents and format of the government financial statement you selected and its GAAP counterpart.
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