Applying financial reporting standards can be quite complex. The BDO team can help you assess your situation and prepare for the opportunities and challenges involved.
Section PS 3100 applies to:
- Accounting for restricted assets and revenues in government financial statements.
Does not apply to:
- Trusts under administration, which are excluded from the government reporting entity (see PS 1300.40).
- Government transfers, which are addressed in PS 3410.