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LEGISLATIVE AUDIT DIVISION_part4

Giảm giá học bổng và các khoản phụ cấp được tính như sự khác biệt giữa các phí quy định đối với hàng hoá và dịch vụ được cung cấp bởi trường Đại học, và số tiền được thanh toán bởi sinh viên và / hoặc các bên thứ ba thanh toán thay mặt cho học sinh | A-24 Montana State University a component unit of the State of Montana Notes to Consolidated Financial Statements As of and for Each of the Years Ended June 30 continued Scholarship discounts and allowances are computed as the difference between the stated charge for goods and services provided by the University and the amount that is paid by students and or third parties making payments on the students behalf. Certain governmental grants such as Pell grants and other Federal state or nongovernmental programs are recorded as operating revenues in the University s financial statements. To the extent that revenues from such programs are used to satisfy tuition and fees and other student charges the University has recorded a scholarship discount and allowance. Accounting policies not yet implemented - Certain accounting policies adopted by the Governmental Accounting Standards Board GASB have not yet become effective. GASB issued Statement No. 49 which establishes standards for accounting and financial reporting for pollution remediation obligations which are obligations to address the current or potential detrimental effects of existing pollution by participating in pollution remediation activities such as site assessments and cleanups. The requirements of this Statement are effective for financial statements for periods beginning after December 15 2007. The University does not believe that adoption will have a material effect on its results of operations cash flows or net assets. GASB Statement No. 50 establishes and modifies requirements related to financial reporting by pension plans and by employers that provide defined benefit and defined contribution pensions. This Statement more closely aligns the financial reporting requirements for pensions with those for other postemployment benefits OPEB . GASB Statement No. 51 was issued to provide users of financial statements with more complete and comparable consistent information about intangible assets. Management .