Audit and Accounting Guide: State and Local Governments 2019 (AICPA Audit and Accounting Guide)

State and local government audit and accounting is changing rapidly. This title features insights comparisons and best practices for some of the more complex areas such as pensions and post-employment 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

Series: AICPA Audit and Accounting Guide

Paperback: 976 pages

Publisher: Wiley; 1 edition (September 11 2019)

Language: English

ISBN-10: 1948306646

ISBN-13: 978-1948306645

Product Dimensions: 6 x 1.8 x 9 inches

Shipping Weight: 2.8 pounds