Financial Statement Review (Public) - NACUBO
Financial Statement Review (Public) - NACUBO
Financial Statement Review (Public) - NACUBO
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FOOTNOTES• Long-term debt – generalo variable rate debt - often missing disclosure of theterms by which the interest rate varies• Watch your current and non-current classification forvariable rate demand bondso Interest rate swaps• Disclosure of significant terms and fair valueo Best practice, and GFOA Certificate requirements• Original amount of the debt issued (WSU example)• Applicability of Federal arbitrage regulations36
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