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State and Local Governments - Audit and Accounting Guide
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State and Local Governments - Audit and Accounting Guide

This authoritative guide offers complete coverage of audit and accounting considerations critical for both preparers and auditors.

$135 - $180
Do you have an AICPA membership? Log in to apply your member discount.

Format

E-book, Paperback

Availability

Product Number

AAGSLG20E

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Product Details

To purchase the online subscription of this guide, go here.

The complete coverage you need.

State and local government audit and accounting is changing rapidly. Stay updated with the most current guidance.

Featuring insights, comparisons, and best practices for some of the more complex areas such as leases, fiduciary activities, pensions and postemployment benefits other than pensions (OPEB), this authoritative guide provides complete coverage of audit and accounting considerations critical for both preparers and auditors.

Topics covered also include:

  • 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

Updates

  • GASB Statement No. 83, Certain Asset Retirement Obligations
  • GASB Statement No. 84, Fiduciary Activities
  • GASB Statement No. 87, Leases
  • GASB Statement No. 89, Accounting for Interest Cost Incurred before the End of a Construction Period
  • GASB Statement No. 90, Majority Equity Interests—an amendment of GASB Statements No. 14 and No. 61
  • GASB Statement No. 91, Conduit Debt Obligations
Who Will Benefit
  • Auditors who are auditing the basic financial statements of a state or local government in accordance with GAAS.
  • Finance personnel of a state or local government responsible for financial reporting.
Key Topics
  • This guide will help both auditors and financial statement preparers in the state and local government arenas to solve complex accounting and reporting issues, and implement newly issued authoritative accounting and auditing standards.
More Details
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E-Book
1 year
Pricing
Do you have an AICPA membership? Log in to apply your member discount.
Nonmembers
E-book
$175.00
Paperback
$180.00
AICPA Members
E-book
$135.00
Paperback
$139.00

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State and Local Governments - Audit and Accounting Guide
Select from the following options:
E-book
$175.00
Paperback
$180.00
Nonmember Price
$180.00
Price excluding sales tax
$180.00
Do you have an AICPA membership? 
Log in to apply your member discount.
Shipping cost and sales tax will be added later during checkout

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