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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 - $175
Do you have an AICPA membership? Log in to apply your member discount.

Format

Subscription

Availability

1 year

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.
Product Details

To purchase the ebook or print version 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 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.

This edition includes dual guidance for accountants and auditors early implementing GASB Statement No. 84, Fiduciary Activities. 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. 88, Certain Disclosures Related to Debt, including Direct Borrowings and Direct Placements
  • 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

AICPA and GASB Government Standards Set

This discounted set gives you access to the full range of AICPA government-related literature combined with the GASB library, all in one convenient online subscription. Plus you'll save money over the individual purchase prices. The set includes how-to advice and authoritative guidance, valuable discussion, best practices, hands-on tools, and much more. Follow the link above for details.

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.
Pricing
Do you have an AICPA membership? Log in to apply your member discount.
Nonmembers
$175.00
AICPA Members
$135.00

Looking for group pricing?

We can help with discounts for group orders. Call us at 800-634-6780 (option 1), start a live chat with the icon to the right, or send us a note below.

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More Details
Access
This is a digital product. You will have access to the content for 1 year after purchase date. It is set to automatically renew upon expiration, at the current price and your membership level. Your credit card details will be saved to your account and you will have the option to edit this auto renewal after purchase
Accessibility

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State and Local Governments - Audit and Accounting Guide
Nonmember Price
$175.00
Price excluding sales tax
$175.00
Do you have an AICPA membership? 
Log in to apply your member discount.

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