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April/May 2021 » Classifying and Reporting Majority...
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Craig D. Shoulders, PhD, and Joseph P. Lakatos, JD, LLM, CPA, CFE
In BriefGovernments often hold equity interests in legally separate entities that are utilized to deliver government services, sometimes through cooperative ventures, or for investment purposes. Governments need to determine which of these entities are part of their financial reporting entities. GASB Statement 90 resolves this reporting entity issue. Many governments will find that implementing the standard requires little change to their financial statements, but other entities will need to incorporate newly identified component units, leading to a significant impact.
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