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Audit and Accounting Guide: State and Local Governments 2018

 - Audit and Accounting Guide: State and Local Governments 2018, ebook

156,75€

Ebook, ePUB with Adobe DRM
ISBN: 9781948306263
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Printing283 pages with an additional page accrued every 3 hours, capped at 283 pages
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With all the recent changes in state and local government audit and accounting, including changes to some of the more complex areas such as pensions and post-employment benefits other than pensions (OPEB), accountants and financial managers can't afford to be without the most current guidance. This authoritative guide provides complete coverage of audit and accounting considerations critical for both preparers and auditors. This edition includes two new schedules: Governmental Employer Participation in Single-Employer Plans: Illustrative Schedule of Pension Amounts and Report; and, Illustrative Notes to Schedule of Employer Allocations and Schedule of Pension Amounts. It also provides insights, comparisons, and best practices for 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 and much more.

Keywords: state and local, audit and accounting guide, government, SLG, GASB, pension, OPEB, audit guide, fiduciary, Government Accounting, Government Accounting

Publisher
John Wiley and Sons, Inc.
Publication year
2018
Language
en
Edition
1
Series
AICPA Audit and Accounting Guide
Page amount
944 pages
Category
Economy
Format
Ebook
eISBN (ePUB)
9781948306263
Printed ISBN
9781948306256

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