CPA Exam FAR Governmental Accounting: Measurement Focus and Basis of Accounting for the General Fund

Описание к видео CPA Exam FAR Governmental Accounting: Measurement Focus and Basis of Accounting for the General Fund

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In this video on CPA FAR governmental accounting, we'll cover the measurement focus and basis of accounting for governmental funds such as the general fund, including the modified accrual basis of accounting. We'll cover the current financial resources measurement focus of the modified accrual basis of accounting, and how revenues accrued under the modified accrual basis need to be measurable and available, vs measurable and earned under full accrual accounting.

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