Specialized Accounting
- Sale of Real Estate
- Research and Development Arrangements
- Broadcasterss
- Troubled Debt Restructuring
- Public-Private and Public-Public Partnerships
- Availability Payment Arrangements
- Government Combinations & Disposals of Government Operations
- Non-Exchange Financial Guarantees
- Non-Exchange Transactions
- Exchange Transactions
- Fair Value Measurement and Application
- External Investment Pools
- Tax Abatements
- Irrevocable Split-Interest Agreements
- Certain Debt Extinguishment Issues
Reporting Requirements for Annual Financial Reports of State Agencies and Universities
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Reporting Requirements for Annual Financial Reports of State Agencies and Universities
Specialized Accounting
Specialized Accounting
This reporting category is inclusive of new and/or unique reporting standards which do not fit under the existing current categories.
References
Resources
- Agency Fiscal Year-End USAS Adjustments and AFR Checklist
- Step 1 – General Cleanup
- Step 2 – Review USAS Balances
- Step 3 – Investments
- Step 4 – Interagency Activity
- Step 5 – Binding Encumbrance and Payables
- Step 6 – General Revenue Reconciliation
- Step 7 – Statement of Cash Flows
- Step 8 – Notes to the Financial Statements
- Step 9 – Supplementary Schedules
- Step 10 – Analyze USAS Reports
- Step 11 – Review USAS Information
- Step 12 – Verify DAFRs and Complete AFR
- View Entire Checklist
- FAQs
- Definitions
- Appendices