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<a href="http://www.accessmylibrary.com/coms2/summary_0286-30154888_ITM" title="Facts and information about GASB re-examines Fund Balance Reporting and Definitions of Fund Types: the Governmental Accounting Standards Board is looking for feedback on possible modifications to fund balance reporting and governmental fund type definitions.(The Accounting Angle)(Governmental Accounting Standards Board)">GASB re-examines Fund Balance Reporting and Definitions of Fund Types: the Governmental Accounting Standards Board is looking for feedback on possible modifications to fund balance reporting and governmental fund type definitions.(The Accounting Angle)(Governmental Accounting Standards Board)</a>
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GASB re-examines Fund Balance Reporting and Definitions of Fund Types: the Governmental Accounting Standards Board is looking for feedback on possible modifications to fund balance reporting and governmental fund type definitions.(The Accounting Angle)(Governmental Accounting Standards Board)
In late October, the Governmental Accounting Standards Board (GASB) released an invitation to comment (ITC) document on Fund Balance Reporting and Governmental Fund Type Definitions. The new ITC suggests possible changes to the definitions currently used for certain governmental fund types to enhance comparability among governments. It also explores potential new approaches to categorizing and reporting the various components of fund balance to better meet the needs and expectations of financial statement users.
FUND-TYPE DEFINITIONS
In current practice, there is considerable diversity in how governments use special revenue funds, capital projects funds, ...
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