Book Description
Contains technical guidance and practice aids for use in auditing local Governments.
Author : Douglas R. Carmichael
Publisher :
Page : pages
File Size : 13,39 MB
Release : 2003-03
Category :
ISBN : 9780764619687
Contains technical guidance and practice aids for use in auditing local Governments.
Author : Douglas R. Carmichael
Publisher :
Page : pages
File Size : 46,12 MB
Release : 2006
Category : Local finance
ISBN :
Author : Practitioners Publishing Co. Staff
Publisher :
Page : pages
File Size : 39,59 MB
Release : 2004-03-01
Category :
ISBN : 9780764624209
Contains technical guidance and practice aids for use in Auditing Local Governments.
Author : American Institute of Certified Public Accountants. State and Local Government Audit Guide Revision Task Force
Publisher :
Page : 452 pages
File Size : 26,56 MB
Release : 2003
Category : Finance, Public
ISBN :
Author : Practitioners Publishing Company
Publisher :
Page : pages
File Size : 12,90 MB
Release : 2004
Category : Local finance
ISBN :
Author : AICPA
Publisher : John Wiley & Sons
Page : 970 pages
File Size : 32,26 MB
Release : 2019-08-14
Category : Business & Economics
ISBN : 1119663628
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
Author : Practitioners Publishing Company
Publisher :
Page : pages
File Size : 28,58 MB
Release : 2005-03-01
Category :
ISBN : 9780764629884
Contains technical guidance and practice aids for Preparation and Filing of Tax Returns for S Corporations by Practitioners (IRS form 1120S).
Author : Jack F. Georger
Publisher : John Wiley & Sons
Page : 269 pages
File Size : 25,77 MB
Release : 2018-03-23
Category : Business & Economics
ISBN : 1119508932
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.
Author :
Publisher :
Page : pages
File Size : 41,91 MB
Release : 2000
Category : Finance, Public
ISBN :
Author : American Institute of Certified Public Accountants. State and Local Government Audit Guide Revision Task Force
Publisher :
Page : 476 pages
File Size : 47,43 MB
Release : 2006
Category : Finance, Public
ISBN :