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Technical

State and Local Governments - Audit and Accounting Guide Logo aicpa

  $119.00 - 169.00 |   AICPA |   Jul 2019 |   AICPA Store
The complete coverage you need.
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.
Key Benefits
  • 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.

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 Interestsâ?”an amendment of GASB Statements No. 14 and No. 61

AICPA and GASB Government Standards Set [Subscription]
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.

Topics covered:
  • Management accounting: Technical: Financial accounting & reporting: Professional accounting standards, Intermediate
  • Management accounting: Technical: Financial accounting & reporting: Professional accounting standards, Advanced
  • Management accounting: Technical: Financial accounting & reporting: Financial reporting & compliance, Intermediate
  • Management accounting: Technical: Financial accounting & reporting: Financial reporting & compliance, Advanced
  • Governmental auditing: Technical: Government financial statement audit: GASB accounting requirements, Advanced
  • Governmental auditing: Technical: Government financial statement audit: GASB accounting requirements, Intermediate
  • Governmental auditing: Technical: Government financial statement audit: Audit risk assessment, Intermediate
  • Governmental auditing: Technical: Government financial statement audit: Audit risk assessment, Advanced
  • Governmental auditing: Technical: Government financial statement audit: Opinion units and materiality, Intermediate
  • Governmental auditing: Technical: Government financial statement audit: Opinion units and materiality, Advanced
  • Governmental auditing: Technical: Government financial statement audit: Sampling, Intermediate
  • Governmental auditing: Technical: Government financial statement audit: Sampling, Advanced
  • Governmental auditing: Technical: Government financial statement audit: Pensions and OPEB, Intermediate
  • Governmental auditing: Technical: Government financial statement audit: Pensions and OPEB, Advanced
  • Governmental auditing: Technical: Government financial statement audit: Fair value, Intermediate
  • Governmental auditing: Technical: Government financial statement audit: Fair value, Advanced
  • Governmental auditing: Technical: Government financial statement audit: Leases, Intermediate
  • Governmental auditing: Technical: Government financial statement audit: Leases, Advanced
  • Assurance: Technical: Audit, Intermediate
  • Assurance: Technical: Audit, Advanced

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