(https://www.revisor.mn.gov/statutes/?id=115B.39) GASB Codification Section 1500, Liabilities” “Reporting GASB Codification Section 2300, to Financial Statements” “Notes Gauthier, Stephen J. (2012). Governmental Accounting, Auditing, and Financial Reporting. Chicago, IL. Government Finance Officers Association (GFOA).
(https://www.revisor.mn.gov/statutes/?id=115B.39) GASB Codification Section 1500, “Reporting Liabilities” GASB Codification Section 2300, “Notes to Financial Statements” Gauthier, Stephen J. (2012). Governmental Accounting, Auditing, and Financial Reporting. Chicago, IL. Government Finance Officers Association (GFOA).
0111-01-financial-reporting-liabilities-policy.docx