Mục lục

  • Slide 1

  • Learning Objectives

  • Learning Objectives [cont’d]

  • Nature of Governments

  • Slide 5

  • Government GAAP

  • Financial Report Enables User to:

  • Users Abilities (cont’d)

  • Characteristics of Government Entities

  • Characteristics of Government Entities [cont’d]

  • Who uses Government Financial Statement

  • Financial Reporting Objectives

  • Financial Reporting Entity

  • Methods for Including Components in Financial Information

  • Governmental Financial Plan

  • Governmental Financial Budgets

  • Governmental Budgets

  • Financial Reporting Uses

  • Financial Reporting Uses [cont’d]

  • Revenue Recognition

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