Investments in Government Business Enterprises

By PSAB Staff
Published: 2016
investments-in-government-business-enterprises

Public sector entities may acquire or create entities that carry on a business. These entities, called government business enterprises (GBEs), can normally operate with revenues from their business without outside financial assistance. They are reported as investments, rather than consolidated on a line-by-line basis, in the financial statements of the government reporting entity.

Investments in Government Business Enterprises


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