Why does the conversion worksheet for governmental activities use only one net assets account instead of the

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Why does the conversion worksheet for governmental activities use only one net assets account instead of the three net assets accounts that must be reported in the financial statements?

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Governmental And Nonprofit Accounting Theory And Practice

ISBN: 9780132552721

9th Edition

Authors: Robert J Freeman, Craig D Shoulders, Gregory S Allison, Terry K Patton, Robert Smith,

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