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Whether you are a financial statement preparer or auditor, or you practice in state and local government, this guide provides you with advice for handling audit and accounting issues common to state and local governments.
You’ll get 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.
Updated as of March 1, 2013, the guide is an interpretive publication issued under the authority of the AICPA Auditing Standards Board. The guide’s GAAP-related accounting provisions, which have been cleared by the GASB, are considered category (b) guidance for governmental entities.
Significant updates to the guide include:
The guide also covers the most recently issued GASB pronouncements:
Online Subscription > AICPA Online Professional Library. Your subscription includes the corresponding Audit Risk Alert, content updates and unlimited online access for 1 year. AICPA Online Professional Library – your source for the latest guidance, information, and standards on a variety of accounting & auditing, industry-specific, and practice management topics. Subscribe to the product, bundle, or library that best meets your organization's needs. Click here for more information.