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

AICPA Audit and Accounting Guide: Audit and Accounting Guide: State and Local Governments 2019
AICPA
RRP:
NZ$ 304.99
Our Price:
NZ$ 259.24
Paperback
h228 x 152mm - 976pg
8 Aug 2019 US
International import eta 10-30 days
9781948306645
Out Of Stock
Currently no stock in-store, stock is sourced to your order
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

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