Norwalk, Conn. - Governments have always found it difficult to properly report fund balances when the uses of various fund amounts were restricted in a number of ways. A dollar that couldn't be spent ...

On June 19, the National Futures Association (NFA) issued a notice to its members regarding the implementation of the second phase of the segregated account balance reporting requirements under ...

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When the Governmental Accounting Standards Board issued Statement 34, requiring government-wide accrual accounting and modified accrual accounting for governmental funds, it improved financial ...