At the Time This Textbook Went to Publishing, the GASB

Essay

At the time this textbook went to publishing, the GASB had issued a proposed standard that would more clearly define fiduciary activities and change the categories of fiduciary funds. Under the proposed standard, pension and postemployment benefit trusts continue to be reported in fiduciary funds. Additionally, fiduciary activities include activities in which a government controls assets that are not derived solely from the government's own tax or service revenue, and one or more of four criteria is met:
Name the four criteria that would require a fund to be classified as a fiduciary?