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Financial Accounting for Local and State School Systems: 2009 Edition
NCES 2009-325
June 2009


Exhibit 8.  Measurement focus and basis of accounting for financial statements
 
Financial statements Measurement focus Basis of accounting
Government-wide financial statements Economic resources Accrual
Governmental funds financial statements Current financial resources Modified accrual
Proprietary funds financial statements Economic resources Accrual
Fiduciary funds financial statements Economic resources Accrual
     
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National Center for Education Statistics - http://nces.ed.gov
U.S. Department of Education