With Respect to Government-Wide Statement,which of the Following Statements Is

Multiple Choice

With respect to government-wide statement,which of the following statements is correct?

A) GASB requires a reconciliation from proprietary fund financial statements to the government-wide statements business-activities columns from modified accrual accounting to accrual accounting.
B) GASB Statement No. 34 states that general capital assets should not be reported as assets in governmental funds but should be reported in the governmental activities column of the government-wide statement of net assets.
C) In addition to the fund basis statement, GASB Statement 34 requires government-wide statements that are prepared on the modified accrual basis using the economic resources measurement focus.
D) Fiduciary activities are reported in the government-wide statements in a separate column.