This guide summarizes new standards, guidance, and practices, and delivers "how-to" advice for handling audit and accounting issues common to state and local governments.
Updated with conforming changes as of March 1, 2010, the guide includes relevant guidance contained in official standards and other technical sources. The guide offers practical guidance on recent developments in areas such as risk assessment and implementing new Governmental Accounting Standards Board (GASB) pronouncements. All content is reviewed by industry experts and approved by the appropriate AICPA senior technical committee(s).
The following new standards are particularly significant to this guide and are reflected in this edition:
· GASB Statement No. 56, Codification of Accounting and Financial Reporting Guidance Contained in the AICPA Statements on Auditing Standards
· GASB Statement No. 55, The Hierarchy of Generally Accepted Accounting Principles for State and Local Governments
· GASB Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions
· GASB Statement No. 53, Accounting for Financial reporting for Derivative Instruments
· GASB Statement No. 51, Accounting and Financial Reporting for Intangible Assets
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