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This guide is designed to help you identify significant risks that may affect an audit, 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.
It is a vital resource for state and local governments, and their auditors, who prepare financial statements in accordance with a special purpose framework. It provides up-to-date information on emerging practice issues, such as recent changes in the municipal securities market; as well as current economic, accounting and auditing developments that affect state and local governments.
This Spring 2013 edition contains essential updates on relevant topics such as current GASB statements No. 70, Accounting and Financial Reporting for Nonexchange Financial Guarantee; No. 69, Government Combinations and Disposals of Government Operation; No. 68, Accounting and Financial Reporting for Pensions; and No. 67, Financial Reporting for Pension Plans
This alert also highlights emerging issues such as:
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