Author: American Institute of Certified Public Accountants. State and Local Government CommitteePublisher: American Institute of Certified Public Accountants (AICPA)
ISBN:
Category : Business & Economics
Languages : en
Pages : 418
Book Description
Audits of State and Local Governmental Units
Author: American Institute of Certified Public Accountants. State and Local Government CommitteePublisher: American Institute of Certified Public Accountants (AICPA)
ISBN:
Category : Business & Economics
Languages : en
Pages : 418
Book Description
Audits of State and Local Governmental Units
Author: American Institute of Certified Public Accountants. Government Accounting and Auditing CommitteePublisher:
ISBN:
Category : Finance, Public
Languages : en
Pages : 552
Book Description
Audits of State and Local Governmental Units, with Conforming Changes as of May 1, 1998
Author: American Institute of Certified Public Accountants. Government Accounting and Auditing CommitteePublisher: American Institute of Certified Public Accountants (AICPA)
ISBN:
Category : Auditing
Languages : en
Pages : 612
Book Description
Accounting and Financial Reporting by Governmental Units
Author: American Institute of Certified Public Accountants. Committee on State and Local Government AccountingPublisher:
ISBN:
Category : Finance, Public
Languages : en
Pages : 20
Book Description
Audits of State and Local Governmental Units (non-GASB 34 Edition)
Author: American Institute of Certified Public AccountantsPublisher:
ISBN: 9780870514074
Category : Finance, Public
Languages : en
Pages : 586
Book Description
Public Sector Auditing
Author: Cornelius E. TierneyPublisher:
ISBN:
Category : Finance, Public
Languages : en
Pages : 560
Book Description
Exposure Draft
Author: Audits of State and Local Governments
Author: Jack F. GeorgerPublisher: John Wiley & Sons
ISBN: 1119508096
Category : Business & Economics
Languages : en
Pages : 272
Book Description
This title provides accountants with critical "how-to" guidance on planning, performing, and reporting on your audit engagements, including financial reporting and the financial reporting entity, revenue and expense recognition, capital asset accounting, and the elements of net position on audits of state and local governments. It covers newly issued accounting and auditing standards, pension and OPEB standards, going concern, fair value, and Yellow Book updates. It prepares accountants to Identify the latest principles of auditing and accounting for state and local governments. Identify new GASB standards. Review in detail auditing considerations including risk assessment, materiality, group audits, and performing and concluding the audit. Re-examine significant accounting transactions including financial instruments; revenues and receivables; capital assets; expenses/expenditures and liabilities; net position and financial statement reconciliations. Identify guidance for special-purpose governments like hospitals, schools district, transportation systems, colleges and universities and more. Prepare financial statements in accordance with a special purpose framework through review of illustrative auditor's reports.
Audits of State and Local Governmental Units
Author: American Institute of Certified Public Accountants. Government Accounting and Auditing CommitteePublisher:
ISBN: 9780870513756
Category : Auditing
Languages : en
Pages : 581
Book Description
Audit and Accounting Guide
Author: AICPAPublisher: John Wiley & Sons
ISBN: 1948306255
Category : Business & Economics
Languages : en
Pages : 944
Book Description
With all the recent changes in state and local government audit and accounting, including changes to some of the more complex areas such as pensions and post-employment benefits other than pensions (OPEB), accountants and financial managers can't afford to be without the most current guidance. This authoritative guide provides complete coverage of audit and accounting considerations critical for both preparers and auditors. This edition includes two new schedules: Governmental Employer Participation in Single-Employer Plans: Illustrative Schedule of Pension Amounts and Report; and, Illustrative Notes to Schedule of Employer Allocations and Schedule of Pension Amounts. It also provides insights, comparisons, and best practices for financial reporting and the financial reporting entity, revenue and expense recognition, capital asset accounting, the elements of net position, accounting for fair value, municipal securities offerings, tax abatements and much more.