Baoufst-65-lfn-abzcqfclk-uupzc

: These elements are reported separately from assets and liabilities to show the "net position" of a government entity.

To reclassify certain financial statement elements as or deferred inflows of resources . baoufst-65-lfn-abzcqfclk-uupzc

To ensure consistency by limiting the use of the term "deferred" only to these specific categories. : : These elements are reported separately from assets

: GASB 65 alters how major funds are calculated by including these deferred elements in the percentage-based tests. Compliance for Local Governments : baoufst-65-lfn-abzcqfclk-uupzc