TAILIEUCHUNG - Lecture note Government and not-for-profit accounting: Concepts and practices (7th edition) – Chapter 11: Issues of reporting, disclosure, and financial analysis

Chapter 11 - Issues of reporting, disclosure, and financial analysis. In this chapter, the learning objectives are: Conversion of Fund statements to government-wide, why the make-up of a government’s or not-for-profit’s reporting entity is an issue, the criteria that the GASB has established to determine the units that constitute a government’s reporting entity,. | Chapter 11 Issues of Reporting, Disclosure, and Financial Analysis © 2016 John Wiley & Sons, Inc. All rights reserved. 1 1 Learning Objectives Conversion of Fund Statements to Government-wide Why the make-up of a government’s or not-for-profit’s reporting entity is an issue The criteria that the GASB has established to determine the units that constitute a government’s reporting entity Various ways of reporting component units Reports of special-purpose entities Main elements of a government’s CAFR Critical factors to consider in assessing a government’s financial condition © 2016 John Wiley & Sons, Inc. All rights reserved. 2 2 © 2016 John Wiley & Sons, Inc. All rights reserved. 3 General Approach to convert governmental funds statement to government-wide statement Reporting Entity Why is the reporting entity an issue? An organization’s legal entity may differ from its economic entity. Composition of reporting entity includes Primary government (Creating government) Component units .

• Kế toán - Kiểm toán
• Accounting for governmental
• Not for profit organizations
• Financial reporting for governmental
• Not for profit accounting
• Reporting entity
• Financial analysis
• Budgetary accounting
• Government wide financial statements
• Governmental funds
• Governmental accounting course
• Competencies of recent graduate
• Gap between Theory and Practice
• Governmental accounting education
• Governmental accounting technique
• Nonprofit entities
• Accounting for Nonprofit Entities
• Governmental organizations
• Performance budgeting
• Budgeting governmental
• Governmental operating statement accounts
• Recognizing revenues
• Recognizing expenditures
• Generally accepted accounting
• Local government financial reporting
• Reporting perspectives
• Financial reporting
• Financial reporting standards
• Tax exempt organizations
• Performance evaluation
• Governmental auditing
• Accounting information
• Fund financial statements
• Governmental financial performance
• Performance measurement
• Accounting for colleges
• Other accounting issues
• Accounting for hospitals
• Health care providers
• Fund accounting
• Revenue funds
• Special revenue funds
• Local governments
• Required financial statements
• Internal financial trend monitoring
• Financial position
• Single audits
• Audit process
• Statement of cash flows
• Performance measures
• Annual compliance reporting
• Operating statements