2. What classifications of fund balance are currently allowed and which ones are no longer allowed? 13Criteria

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2. What classifications of fund balance are currently allowed and which ones are no longer allowed?

13Criteria for classification of the “converted” revenues and expenses into the program and function categories are provided in GASB Statement No. 34, paragraphs 38–56.

Accounting for State and Local Governmental Units—Governmental Funds 697

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Advanced Accounting

ISBN: 9781292214597

13th Global Edition

Authors: Joseph H. Anthony, Bruce Bettinghaus, Floyd A. Beams, Kenneth Smith

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