What is meant by the terms deferred outflows of resources and deferred inflows of r e sources

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What is meant by the terms deferred outflows of resources and deferred inflows of r e sources ? When are these accounts used?
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Accounting for Governmental and Nonprofit Entities

ISBN: 978-0078025822

17th edition

Authors: Jacqueline Reck, Suzanne Lowensohn, Earl Wilson

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