refer to Pg 8, GASB 84, which was posted under " Student HandBook Syllabus & Study Materials -GASB 84" folder The statement of fiduciary net position should be used to report the assets, deferred outflows of resources, liabilities, deferred inflows of resources, and fiduciary net position of pension the assets, liabilities, and fiduciary net position of pension the assets, deferred outflows of resources, liabilities, deferred inflows of resources