Deferred inflows of resources

What is Deferred inflows of resources ?

Deferred inflows of resources meaning Acquisition of net assets acquired by a government that is applicable to future reporting periods. Examples of deferred inflows are the difference in a debt refunding between reacquisition and net carrying amount of the old debt, upfront payments in service concession arrangements, and change in fair values in hedging instruments. 

 

reference: IPEDS Data Collectrion System – Glossary

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