The Governmental Accounting Standard Board has published a Guide to Implementation of GASB Statement 44 on the Statistical Section. The guide was prepared to assist preparers and auditors of governmental financial statements as they implement the updated and expanded statistical section. The statistical section is the part of a state or local government's comprehensive annual financial report that presents trend information for the last 10 years about a government's financial results, major revenue sources, outstanding debt, economic and demographic indicators, and operating activities.
The guide contains over 120 questions and answers on aspects of Statement 44, including:
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