Audit and Accounting Guide: State and Local Governments
- 21h 3m
- AICPA
- John Wiley & Sons (US)
- 2019
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:
- 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
In this Book
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Overview and Introduction
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Financial Reporting
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The Financial Reporting Entity
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General Auditing Considerations
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Investments, Certain Equity Interests, and Derivatives
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Revenues and Receivables
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Capital Assets
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Expenses or Expenditures and Liabilities
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Interfund, Internal, and Intra-Entity Activity and Balances
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Net Position and Financial Statement Reconciliations
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The Budget
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Special-Purpose and State Governments
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Defined Benefit Pension Plans (Plan & Employer Considerations)
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Defined Benefit Postemployment Benefits other than Pensions (Plan & Employer Considerations)
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Concluding the Audit
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Audit Reporting
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Financial Statements Prepared in Accordance with a Special-Purpose Framework
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Auditor Involvement with Municipal Securities Filings
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Supplement—Statement of Position 98-2
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