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Basic Financial Statements

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Basic Financial Statements


 

Basic Financial Statements 

Financial statements that must be included in a government annual report to comply with Generally Accepted Accounting Principles (GAAP).

(Graham, Andrew. 2007. Canadian Public-Sector Financial Management. Kingston, ON: School of Policy Studies, Queen’s University; Montreal: McGill-Queen’s University Press.)

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The required financial statements are: a government-wide statement of net assets; a statement of activities; and fund financial statements for the government funds. 

 


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