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.
Format
E-book, Paperback
Availability
Product Number
AAGSLG20E
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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
- 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.
- 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.
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