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What are the components of the GASB Statement 54?

[3] GASB Statement No. 54 creates five components of fund balance, though not every government or governmental fund will report all components. The five components are: · Nonspendable fund balance – resources that inherently cannot be spent such as pre-paid rent or the long-term portion of loans receivable.

What is the statement of federal financial accounting standards 54?

Statement of Federal Financial Accounting Standards 54: Leases: An Amendment of SFFAS 5, Accounting for Liabilities of the Federal Government and SFFAS 6, Accounting for Property, Plant, and Equipment

What is a statement of purpose?

A statement of purpose is your personal statement of who you really are, what influenced you choosing your career path, and your personal interest. This statement is the most important part of your application and that it should be written with professionalism.

What does GaSb 54 mean in Chicago Public Schools?

Chicago Public Schools recently released their FY2011 Comprehensive Annual Financial Report with GASB No. 54 modifications. Fund balance is a term commonly used to describe the net assets of a governmental fund and serves as a measure of financial resources.

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