This resource will help you identify significant risks that may affect your audits of State and Local Governmental entities, understand new and pending accounting guidance impacting GAAP financial statements, and assist in planning and performing upcoming audits of state and local governments in accordance with GAAS.
Provides auditors with an overview of recent economic, industry, technical, regulatory, and professional developments that may affect their audits and other engagements.
Assists an entity’s internal management in addressing areas of audit concern and identifying issues significant to the industry.
Contains up-to-date information on emerging practice issues, such as recently issued pension standards.
Addresses key audit issues such as census data and pension liability measurement, as well as recently issued GASB statements and related guidance.
GASB Statement No. 67, Financial Reporting for Pension Plans
GASB Statement No. 68, Accounting and Financial Reporting for Pensions
GASB Statement No. 71, Pension Transition for Contributions Made Subsequent to the Measurement Date
Who Will Benefit:
Auditors for state and local governments
Financial statement preparers for state and local governments
Auditors of governmental pension plans
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.