For Governmental Activities, the Minimum Level of Functional Detail Required

question 44

Multiple Choice

For governmental activities, the minimum level of functional detail required for direct expenses on the Statement of Activities is the same level of detail required in the

• A) Proprietary funds Statement of Revenues, Expenses, and Changes in Fund Net Position.
• B) Business-type activities column.
• C) Fiduciary funds Statement of Changes in Fiduciary Net Position.
• D) Governmental funds Statement of Revenues, Expenditures, and Changes in Fund Balance.

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Definitions:

Conference Board Of Canada

An independent, not-for-profit research organization that specializes in analyzing and forecasting economic trends, public policy, and organizational performance in Canada.

Training Evaluation

The process of assessing the effectiveness and efficiency of a training program, usually by measuring skill acquisition, knowledge, and attitude changes.

Transfer Of Training Climate Evaluation Method

A systematic approach to assessing the work environment's support for applying new skills and knowledge gained from training to the job.

Kirkpatrick's Evaluation Scheme

A widely used framework for assessing the effectiveness of training programs across four levels: reaction, learning, behavior, and results.