Audit and Accounting Guide: State and Local Governments 2019

Audit and Accounting Guide: State and Local Governments 2019 Front Cover
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2019-09-11
976 pages

Book Description

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:

  • and the financial entity
  • Revenue and expense recognition
  • Capital asset accounting
  • The of net position
  • Accounting for fair value
  • Municipal securities offerings
  • Tax abatements

Book Details

  • Title: Audit and Accounting Guide: State and Local Governments 2019
  • Author:
  • Length: 976 pages
  • Edition: 1
  • Language: English
  • Publisher:
  • Publication Date: 2019-09-11
  • ISBN-10: 1948306646
  • ISBN-13: 9781948306645