With this Guide, you will have over 700 pages of governmental financial statements at your fingertips—large, medium, and small cities, school districts, and special purpose governments. These real-life financial statements will show you what options and formats others are selecting for their financial statement presentations which will save you time in preparing your own. Since these financial statements have been reviewed by seasoned governmental accounting experts you can use them with confidence.
This Guide also includes a chapter on trends and common errors in governmental financial statements and illustrations of governments that have adopted GASBS No. 63 (Deferred Inflows/Outflows/Net Position), GASBS No. 65 (Items Previously Reported as Assets and Liabilities), and other new reporting/disclosure requirements.