Chapter 3 – Delaware’s Accounting Framework

… STATE OF DELAWARE Office of Management and Budget BUDGET AND ACCOUNTING POLICY Delaware’s Accounting Framework Chapter 3 – Delaware’s Accounting Framework v.3.1 Page 1 of 9 T …

… STATE OF DELAWARE Office of Management and Budget BUDGET AND ACCOUNTING POLICY Delaware’s Accounting Framework Chapter 3 – Delaware’s Accounting Framework v.3.1 Page 1 of 9 Table of Contents: Chapter 3 – D …

… e of Management and Budget BUDGET AND ACCOUNTING POLICY Delaware’s Accounting Framework Chapter 3 – Delaware’s Accounting Framework v.3.1 Page 1 of 9 Table of Contents: Chapter 3 – Delaware’s Accounting Framework Ch ap …

… Chapter 3 – Delaware’s Accounting Framework v.3.1 Page 1 of 9 Table of Contents: Chapter 3 – Delaware’s Accounting Framework Ch ap t e r 3 – Delaware’s Accounting Framework………………………………………………..2 3.1 Appropriations...... …

… e 1 of 9 Table of Contents: Chapter 3 – Delaware’s Accounting Framework Ch ap t e r 3 – Delaware’s Accounting Framework………………………………………………..2 3.1 Appropriations................................................................... …

… ate Financial Reporting Entity? ........................................................ 6 3.3.2 Measurement Focus of Accounting for ACFR Reporting ...................................... 7 3.4 Basis of Accounting.................................. …

… .. 6 3.3.2 Measurement Focus of Accounting for ACFR Reporting ...................................... 7 3.4 Basis of Accounting......................................................................................................... 7 3.4.1 The …

… ................................................................................. 7 3.4.1 The Budgetary/Cash Basis of Accounting............................................................... 7 3.4.2 The GAAP Basis of Accounting ................. …