Aicpa Audit And Accounting Guide State And Local Governments

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AICPA Audit and Accounting Guide State and Local Governments

Author : AICPA
Publisher : John Wiley & Sons
Page : 944 pages
File Size : 42,6 Mb
Release : 2017-09-25
Category : Business & Economics
ISBN : 9781945498589

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AICPA Audit and Accounting Guide State and Local Governments by AICPA Pdf

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 postemployment benefits other than pensions (OPEB), you 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 2017 edition includes a new chapter on best practices for OPEB accounting, reporting, and auditing. 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, and much more.

Audit and Accounting Guide

Author : AICPA
Publisher : John Wiley & Sons
Page : 946 pages
File Size : 44,6 Mb
Release : 2018-06-15
Category : Business & Economics
ISBN : 9781119541189

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Audit and Accounting Guide by AICPA Pdf

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.

Government Auditing Standards and Single Audits 2019

Author : AICPA
Publisher : John Wiley & Sons
Page : 581 pages
File Size : 44,5 Mb
Release : 2019-08-07
Category : Business & Economics
ISBN : 9781948306775

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Government Auditing Standards and Single Audits 2019 by AICPA Pdf

Need assistance in understanding and applying the special considerations required in a single audit? This 2019 Audit Guide is an indispensable resource for auditors performing Yellow Book and Uniform Guidance compliance audits. Based on Government Auditing Standards, 2011 Revision, this new edition provides up-to-date information and expert guidance on single audits and Uniform Guidance compliance audit requirements. It includes example auditor reports for both the reporting required under Government Auditing Standards and the Uniform Guidance compliance audit. Key features include: Understand the complexities of Government Auditing Standards, including the requirements related to auditor independence. Gain an understanding of the requirements for performing a Uniform Guidance compliance audit, including major program determination. Understand the unique audit areas related to a compliance audit of federal awards, including internal control over compliance for major programs. Properly report on the single audit using the illustrative auditor’s reports for both the financial statement audit performed under Government Auditing Standards and the compliance audit performed under the Uniform Guidance.

AICPA Audit and Accounting Guide State and Local Governments

Author : AICPA
Publisher : Wiley
Page : 944 pages
File Size : 45,9 Mb
Release : 2017-09-25
Category : Business & Economics
ISBN : 1945498587

Get Book

AICPA Audit and Accounting Guide State and Local Governments by AICPA Pdf

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 postemployment benefits other than pensions (OPEB), you 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 2017 edition includes a new chapter on best practices for OPEB accounting, reporting, and auditing. 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, and much more.

Audit and Accounting Guide

Author : AICPA
Publisher : John Wiley & Sons
Page : 768 pages
File Size : 52,5 Mb
Release : 2020-07-15
Category : Business & Economics
ISBN : 9781119746218

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Audit and Accounting Guide by AICPA Pdf

From financial reporting to revenue recognition to grants and contracts to auditor report changes, you have a lot going on in the not-for-profit financial arena right now. Whether you're already an expert in NFP audit and accounting standards or just getting started, this is the practical guidance you need. This must-have resource for nonprofits accounting and auditing professionals is an essential reference that will assist you with the unique aspects of accounting and financial statement preparation and auditing for not-for-profit entities. It will help you with the following Understand and implement recent updates and changes, including those related to financial reporting, revenue recognition, and grants and contracts Gain a full understanding of the accounting issues unique to not-for-profit entities Assist in the implementation of auditor report changes.

Audits of State and Local Governments

Author : Jack F. Georger
Publisher : John Wiley & Sons
Page : 269 pages
File Size : 40,6 Mb
Release : 2018-03-23
Category : Business & Economics
ISBN : 9781119508939

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Audits of State and Local Governments by Jack F. Georger Pdf

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.

Audit Guide

Author : AICPA
Publisher : John Wiley & Sons
Page : 512 pages
File Size : 53,5 Mb
Release : 2018-06-19
Category : Business & Economics
ISBN : 9781948306119

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Audit Guide by AICPA Pdf

This annual edition provides accountants and other financial professionals with assistance in understanding and applying the special considerations required in a single audit. It is an indispensable resource for auditors performing Yellow Book audits. This new edition provides up-to-date information and expert guidance on single audits and Uniform Guidance compliance audit requirements, including example auditor reports for both the reporting required under Government Auditing Standards and the Uniform Guidance compliance audit.

State and Local Governmental Developments ...

Author : American Institute of Certified Public Accountants. Federal Government Division
Publisher : Unknown
Page : 34 pages
File Size : 41,7 Mb
Release : 1990
Category : Auditing
ISBN : UOM:35128001320926

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State and Local Governmental Developments ... by American Institute of Certified Public Accountants. Federal Government Division Pdf

Audit and Accounting Guide

Author : American Institute of Certified Public Accountants. Government Accounting and Auditing Committee
Publisher : American Institute of Certified Public Accountants (AICPA)
Page : 612 pages
File Size : 46,7 Mb
Release : 1998
Category : Business & Economics
ISBN : UOM:35128002489308

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Audit and Accounting Guide by American Institute of Certified Public Accountants. Government Accounting and Auditing Committee Pdf

Fundamentals of Governmental Accounting and Reporting

Author : Bruce W. Chase
Publisher : John Wiley & Sons
Page : 288 pages
File Size : 53,5 Mb
Release : 2020-06-23
Category : Business & Economics
ISBN : 9781119736738

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Fundamentals of Governmental Accounting and Reporting by Bruce W. Chase Pdf

Fundamentals of Governmental Accounting and Reporting features the foundational tenets of governmental accounting and reporting in today's environment. Featuring updated accounting for GASB Statement No. 84, and fiduciary activities, this work reviews underlying concepts and shows how they are applied through real-life examples of CAFR, financial statements and updates of recent GASB standards.Key areas covered include: The governmental environment and GAAP Fund accounting and the financial reporting model Budgeting MFBA Revenues and expenditures Governmental, proprietary, and fiduciary funds Government-wide financial statements CAFR Special purpose governments Deferred outflows of resources and deferred inflows of resources

Audit and Accounting Guide: Investment Companies

Author : AICPA
Publisher : John Wiley & Sons
Page : 749 pages
File Size : 42,5 Mb
Release : 2018-10-01
Category : Business & Economics
ISBN : 9781119564010

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Audit and Accounting Guide: Investment Companies by AICPA Pdf

Whether you are a financial statement preparer or auditor, it is critical to understand the complexities of the specialized accounting and regulatory requirements for investment companies. This 2018 guide provides authoritative how-to accounting and auditing advice, including implementation guidance and illustrative financial statements and disclosures. This guide is the industry standard resource, supporting practitioners in a constantly changing industry landscape packed with continuous regulatory developments. Updates include: References to appropriate AICPA Technical Questions and Answers that address when to apply the liquidation basis of accounting. Appendices discussing the new standards for financial instruments, leases and revenue recognition. Appendices discussing common or collective trusts and business development companies.

Audit and Accounting Guide

Author : AICPA
Publisher : John Wiley & Sons
Page : 768 pages
File Size : 45,6 Mb
Release : 2020-07-24
Category : Business & Economics
ISBN : 9781950688326

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Audit and Accounting Guide by AICPA Pdf

From financial reporting to revenue recognition to grants and contracts to auditor report changes, you have a lot going on in the not-for-profit financial arena right now. Whether you're already an expert in NFP audit and accounting standards or just getting started, this is the practical guidance you need. This must-have resource for nonprofits accounting and auditing professionals is an essential reference that will assist you with the unique aspects of accounting and financial statement preparation and auditing for not-for-profit entities. It will help you with the following Understand and implement recent updates and changes, including those related to financial reporting, revenue recognition, and grants and contracts Gain a full understanding of the accounting issues unique to not-for-profit entities Assist in the implementation of auditor report changes.