Financial Reporting The Comprehensive Annual Financial …财务报告的年度综合财务….ppt

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2018-04-17 发布于江西
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Financial Reporting The Comprehensive Annual Financial …财务报告的年度综合财务….ppt

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Options for Reporting CUs(continued) When options 1 and 2 used, must present additional information about CUs later in report Methods available Combining statements following major fund statements – must have separate column for each major CU and aggregate column for others Condensed financial statements in notes to financial statements Other relationships Related organization – appointment criteria met but not the “plus” Jointly governed organization – has not met appointment requirement or “plus” requirements Joint venture – has not met appointment requirement and has either ongoing financial interest or ongoing financial responsibility Bringing it all together:The Financial Reporting Pyramid * * * * Financial Reporting:The Comprehensive Annual Financial Report (CAFR) and the Financial Reporting Entity Chapter 15 Learning Objectives Explain the nature and contents of the three major sections of a CAFR Understand the relationships between combining financial statements and the basic financial statements Determine the combining statements that a government needs to present in the CAFR Learning Objectives (continued) Explain how to determine if a government should treat an associated entity as a component unit (CU) Understand which CUs should be blended and which should be discretely presented Understand the differences between blending and discrete presentation Explain the differences between and among the reporting requirements for related organizations, jointly governed organizations, and joint ventures CAFR Components Introductory Section Financial Section Statistical Section (new contents under GASB #44) Introductory Section Table of Contents – guide to the rest of the report Transmittal Letter Legal requirements for the CAFR Report is management’s responsibility Results of the audit Should not duplicate information in MDA, but may refer to MDA Other materials deemed appropriate Financial Section Auditor’s Report Management’s Discussion Analysis Basic Financ