What are the characteristics of the special revenue funds

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Question: 1. What are the unique characteristics of the Special Revenue funds? What elements of the Special Revenue Funds changed under GASB No. 54?

2. What types of transactions and accounts are considered deferred inflows and outflows of resources, and how do they differ from assets and liabilities?

3. How does the Statement of Cash Flows of a governmental entity differ from a Statement of Cash Flows prepared by a publicly-traded company under FASB?

4. What are component units and what is the criteria for inclusion in the financial statements of the primary government?

Reference no: EM131884673

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