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State and Local Government Accounting Principles

State and Local Government Accounting Principles. Chapter 2. Learning Objectives. Discuss major aspects of government financial reporting model Define fund and examine broad categories Identify MFBA found in financial statements Analyze effects of transactions

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State and Local Government Accounting Principles

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CHAPTER 7

CHAPTER 7. NEW BASIS OF ACCOUNTING. FOCUS OF CHAPTER 7. Recognizing a New Basis of Accounting The Push-Down Basis of Accounting Leveraged Buyouts. Push-Down Accounting: What’s Important—Form or Substance?. Rationale for Push-Down Accounting:

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