tailieunhanh - Lecture Accounting for Governmental and Nonprofit Entities (16/e): Chapter 9 - Jacqueline L. Reck, Suzanne L. Lowensohn

Chapter 9 - Financial reporting of state and local governments. After studying Chapter 9, you should be able to: Describe the concepts related to the financial reporting requirements of the GASB reporting model; explain the key concepts and terms used in describing the governmental reporting entity; apply the GASB criteria used to determine whether a potential component unit should be included in the reporting entity and, when included, manner of reporting component units; |

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