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Tag Archives: special revenue funds
What to Know About the Change in the Classification of Agency Funds (Student Activities Funds)
A few years ago, the Governmental Accounting Standards Board (GASB) issued Statement No. 84, Fiduciary Activities. The statement established criteria for identifying fiduciary activities, with a focus on control of the assets and beneficiaries of the activities; additionally, the statement … read more
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Tagged agency funds, Arizona, Chris Heinfeld, Christopher Heinfeld, financial reporting, GASB, government, school district, special revenue funds, student activities, USFR
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