In addition to the fund basis statement,GASB Statement 34 requires government-wide statements that are prepared using the accrual basis and the current financial resources measurement focus.
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Q4: Capital assets acquired through proprietary funds are
Q5: Balances from enterprise fund statements, Statement of
Q12: Government-wide statements are prepared using the modified
Q13: GASB requires a reconciliation from governmental fund
Q15: When preparing the government-wide statements, worksheet entries
Q16: GASB requires a reconciliation from proprietary fund
Q20: The government-wide statements do not include a
Q25: Internal service funds provide services to governmental
Q32: GASB requires that infrastructure be depreciated on
Q39: Few adjustments to internal service funds are
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