Statement of Revenues, Expenses, and Changes in …
Net Assets – Beginning of year must tie to the prior year’s Audit Report and the prior year’s SRECNA GAAP Financial Statement “Net Assets End of Year”. Standard GAAP entries impacting the Net Assets – Beginning of Year line item are 1, 8, 10b, 11, 17, 17a, 23, 24, and 26a. Statement of Revenues, Expenses, and Changes in Net Assets ... ................
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