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Governmental Accounting GASB Statement No.34 mandates that the government reconcile total governmental fund balances per the fund balance sheet with net assets of governmental activities

Governmental Accounting

GASB Statement No.34 mandates that the government reconcile total governmental fund balances per the fund balance sheet with net assets of governmental activities per the government-wide statements. What are likely to be the two largest reconciling items for most major cities? Why?

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