GASB Statement 84 Implementation Guidance Frequently Asked Questions

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GASB 84, GASB, Fiduciary Activity, accounting records, assets, liabilities, governmental funds, fund balance, LOSAP
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Read the frequently asked questions and answers document on GASB Statement 84. A useful tool for both local government and school district officials. | Accounting and Financial Reporting for Fiduciary Activities as Required by GASB Statement 84
Revised September 2021 (Originally Issued June 2021)