Audits of state and local governments : what you need to know /

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This title provides accountants with critical "how-to" guidance on planning, performing, and reporting on your audit engagements, including financial reporting and the financial reporting entity, revenue and expense recognition, capital asset accounting, and the elements of net position on...

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Bibliographic Details
Call Number:Libro Electrónico
Main Author: Georger, Jack F. (Author)
Format: Electronic eBook
Language:Inglés
Published: Durham, NC : Association of International Certified Professional Accountants, ©2017.
Subjects:
Finance, Public > United States > States > Auditing > Periodicals.
Local finance > United States > Auditing > Periodicals.
BUSINESS & ECONOMICS > Accounting > Financial.
Finance, Public > U.S. states > Auditing
Local finance > Auditing
United States
periodicals.
Periodicals
Periodicals.
Périodiques.
Online Access:Texto completo
Texto completo
Table of Contents:
  • The Governmental Environment and Gaap
  • Measurement Focus and Basis of Accounting
  • Governmental Funds: Revenues and Expenditures
  • Fund Financial Statements and the Reporting Unit
  • Government-Wide Financial Statements and the CAFR
  • Special-Purpose Governments and Special Purpose Frameworks
  • Auditing Considerations for Governmental Entities
  • Group Audits
  • Reporting on the Audits of Governmental Financial Statements
  • Governmental Pensions and OPEB Accounting, and Auditing
  • Federal Government Activities
  • Exempt Organizations Glossary
  • Solutions
  • Learn More.

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