Unearned Revenues And Deferred Inflows of Resources: A Guide

Описание к видео Unearned Revenues And Deferred Inflows of Resources: A Guide

In this video, I explain the difference in unearned revenues and deferred inflows of resources in governmental funds. I provide examples from the balance sheet of a governmental special revenue fund and the related governmental activities in the statement of net position.

00:00 Introduction
00:37 Unearned revenues
01:17 Deferred inflows
02:08 Availability criterion
02:34 Confusion about classifications
03:27 Liabilities classification
04:14 No "deferred revenue"
04:40 Deferred Inflow = Future Revenue
05:56 Statement of Net Position
08:30 Summary

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