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- Permanent_fund abstract "In the United States, a permanent fund is one of the five fund types established by GAAP. It is classified as a restricted true endowment fund for governments and non-profit organizations. Put simply, a permanent fund may be used to generate and disperse money to those entitled to receive payments by qualification or agreement, as in the case of Alaska citizens or residents that satisfy the rules for payment from their permanent fund from State oil revenues. It was first introduced through GASB Statement 34. The name of the fund comes from the purpose of the fund: a sum of equity used to permanently generate payments to maintain some financial obligation. Also, a fund can only be classified as a permanent fund if the money is used to report the status of a restricted financial resource. The resource is restricted in the sense that only earnings from the resource are used and not the principal. For example, a fund can be classified as a permanent fund if it is being used to pay for accounting services for a perpetual endowment of a government-run cemetery or financial endowments towards a government-run library.A common misconception is that permanent funds are required for special-purpose government entities that solely engage in business-type activities. However, this is not the case. According to Statement 34, that special-purpose government entity needs only to report the net balance of the restricted resources.".
- Permanent_fund wikiPageExternalLink gaohistory_1945-1954.html.
- Permanent_fund wikiPageExternalLink Capital%20Asset%20Acct%20System%20bw.pdf..
- Permanent_fund wikiPageExternalLink 9B4A0C60E9FEDEBC85257346006EC682?OpenDocument.
- Permanent_fund wikiPageID "3827272".
- Permanent_fund wikiPageRevisionID "543568233".
- Permanent_fund hasPhotoCollection Permanent_fund.
- Permanent_fund subject Category:Accounting_in_the_United_States.
- Permanent_fund subject Category:Government_Accountability_Office.
- Permanent_fund subject Category:Government_audit.
- Permanent_fund subject Category:Political_corruption.
- Permanent_fund subject Category:Political_economy.
- Permanent_fund subject Category:Public_economics.
- Permanent_fund subject Category:Public_finance.
- Permanent_fund subject Category:Single_Audit.
- Permanent_fund subject Category:United_States_Generally_Accepted_Accounting_Principles.
- Permanent_fund comment "In the United States, a permanent fund is one of the five fund types established by GAAP. It is classified as a restricted true endowment fund for governments and non-profit organizations. Put simply, a permanent fund may be used to generate and disperse money to those entitled to receive payments by qualification or agreement, as in the case of Alaska citizens or residents that satisfy the rules for payment from their permanent fund from State oil revenues.".
- Permanent_fund label "Permanent fund".
- Permanent_fund label "صندوق هبات دائم".
- Permanent_fund sameAs m.0b1_ph.
- Permanent_fund sameAs Q7169280.
- Permanent_fund sameAs Q7169280.
- Permanent_fund wasDerivedFrom Permanent_fund?oldid=543568233.
- Permanent_fund isPrimaryTopicOf Permanent_fund.