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May 2019 » Mastering Fiduciary Activity Reporting...
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Craig D. Shoulders, PhD, and Joseph P. Lakatos, JD, LLM, CPA, CFE
In Brief:GASB recently updated its guidance on the reporting of assets held by governments in a fiduciary capacity. While the clarification on how to differentiate fiduciary and nonfiduciary component units and activities is welcome, the actual details of implementation remain complicated. The authors explain how to identify which component units and activities must be reported, how to determine which type of fund to report each of those activities in, and how to report them on the financial statements.
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