Paragraph 102 of GASB 34 presently necessitates governments to ascertain a coverage that defines operating revenues and bills that is appropriate to the character from the exercise currently being claimed and to disclose it together with other significant accounting policies while in the footnotes t
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The submitter observed that there are divergent sights to the presentation and articles with the condensed statement of cash flows. Just one check out is the fact that an entity really should existing a detailed construction on the condensed assertion of cash flows demonstrating cash flows by nature