Financial statements of a government not-for-profit organization normally include:
- Statement of Financial Position
- Statement of Operations
- Statement of Changes in Net Assets (can be combined with the Statement of Operations)
- Statement of Remeasurement Gains and Losses2
- Statement of Cash Flows
- Notes
- Supporting schedules
- All statements are required to be presented with equal prominence.
- Notes and supporting schedules which the financial statements are cross-referenced to are an integral part of the financial statements. The same does not apply to information set out in other material attached to or submitted with the financial statements.
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