Baoufst-65-lfn-abzcqfclk-uupzc -

To reclassify certain financial statement elements as or deferred inflows of resources .

: Items like deferred revenue (e.g., property taxes received in advance) are reclassified as Deferred Inflows of Resources . baoufst-65-lfn-abzcqfclk-uupzc

The string provided appears to be a garbled or encoded reference to , which deals with "Items Previously Reported as Assets and Liabilities." This standard is a fundamental part of local government financial reporting. Report: Implementation of GASB Statement No. 65 Core Objective : To reclassify certain financial statement elements as or