Governmental Funds Statement
Of Revenues, Expenditures, And Changes In Fund Balances
After adopting Concepts Statement 4, GASB began to consider whether transactions addressed in new accounting standards resulted in reporting items in the government-wide and proprietary fund statements of net assets (and sometimes in the fiduciary funds statement
of net assets) that met the definitions of deferred outflows and deferred inflows.
A breakdown of these two concepts, with respect to modern techniques of financial analysis based on the funds statement
and developed by the French Plan Comptable General in 1982, illustrates the relevance of this approach (Appendix I).
Compare this analysis to a Sources and Uses of Funds statement
, which tracks cash in and out of the company.
On at least, a monthly basis, the PCU will prepare the project's Sources and Uses of Funds Statement
, a matrix classifying receipts by financing source and expenditures by financing source and disbursement category.
Figure 1 illustrates the "Balance Sheet," "Income Statement," and the connecting "Cash Flow" or "Sources and Uses of Funds Statement
Chapter twelve offers a very brief description of the statement of total recognised issues, the reconciliation of movements in shareholders' funds statement
, and the note for historical cost profits and losses (again of no importance to the small business manager).
Ishikawa was charged last week with misreporting money in the political funds statement
of Ozawa's funds management body for 2004, when he was Ozawa's private secretary.
This would include the governmentwide Statement of Net Assets and the Proprietary Funds Statement
of Net Assets, as well as the Statement of Fiduciary Net Assets.
Ishikawa has been charged with misreporting money in the political funds statement
of the fund management organization for 2004, when he was a private secretary to Ozawa.
The Study recommended that a funds statement
become a required statement in all corporate annual reports, and be covered by the auditor's opinion.
The source of wealth and funds statements
of 75 public officials released to the public drew public derision on Tuesday.