GAQC web event archive-background & overview of SLG accounting part 1

This Governmental Audit Quality Center (GAQC) archived web event titled, Part 1: A Basic Background & Overview of State and Local Government Accounting, held on February 6, 2018, is the first part of a two-part series that provides a basic background on state and local government accounting including reporting principles and the differing bases of accounting used in financial reporting. Other topics covered include:

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  The financial reporting entity (including discussion of the primary government, component units, and funds);

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  Required basic