In Brief Governments often hold equity interests in legally separate entities that are utilized to deliver government services, sometimes through cooperative ventures, or for investment…
In Brief Fraud continues to be a pervasive problem for businesses across the world. Nevertheless, most business ethics programs are compliance driven and thus fail…
Mastering Fiduciary Activity Reporting For Governments
An Explanation of GASB Statement 84
In Brief GASB recently updated its guidance on the reporting of assets held by governments in a fiduciary capacity. While the clarification on how to…