Section 17.0: Affiliated Organizations Print Entire Section Table of Contents Section 17 Introduction 17.1 Definition 17.2 Memorandum of Agreement 17.3 Financial Reporting 17.4 Adjustments Required to Convert Foundation Display to GASB Requirements 17.4.1 Adjustments Required for the Balance Sheet/Statement of Net Assets 17.4.2 Adjustments Required for the Statement of Revenues, Expenditures, and Changes in Net Assets 17.4.3 Other Adjustments 17.4.4 Eliminations 17.4.5 Footnote Disclosures ↑ Top