An Analysis of issues related to reporting contributions, subsidies, tap fees, and similar inflows to enterprise and internal service funds and to entities using proprietary fund accounting

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245 0 3 ‡aAn Analysis of issues related to reporting contributions, subsidies, tap fees, and similar inflows to enterprise and internal service funds and to entities using proprietary fund accounting / ‡cGovernmental Accounting Standards Board of the Financial Accounting Foundation.
260 ⊔ ⊔ ‡aNorwalk, Conn. : ‡bThe Board, ‡cc1993.
300 ⊔ ⊔ ‡a41 p. ; ‡c28 cm.
490 0 ⊔ ‡aDiscussion memorandum.
490 0 ⊔ ‡aGovernmental accounting standards series, ‡x0886-2885 ; ‡vno. 103-A
500 ⊔ ⊔ ‡a"October 15, 1993."
504 ⊔ ⊔ ‡aIncludes bibliographical references.
538 ⊔ ⊔ ‡aMode of access: Internet.
650 ⊔ 0 ‡aFinancial statements.
650 ⊔ 0 ‡aFund accounting.
710 2 ⊔ ‡aFinancial Accounting Foundation. ‡bGovernmental Accounting Standards Board.
740 0 ⊔ ‡aReporting contributions, subsidies, tap fees, and similar inflows to enterprise and internal service funds and to entities using proprietary fund accounting.
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