MTAS Publications: Hot Topics
Document Type
Bulletin
Publication Date
6-20-2011
Abstract
GASB 54: Fund Balance Reporting and Governmental Fund Type Definitions raises several issues related to the way cities now define governmental funds. The implementation date is for periods beginning after June 15, 2010, which means FYE 6/30/11. Includes a fund balance policy and a sample minimum fund balance policy.
Recommended Citation
Stegall, Kay, "The New Fund Balance (2011)" (2011). MTAS Publications: Hot Topics.
http://trace.tennessee.edu/utk_mtastop/9
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Comments
#211