Für diesen Artikel ist leider kein Bild verfügbar.

Audit and Accounting Guide – State and Local Governments 2019

Aicpa (Autor)

Software / Digital Media
976 Seiten
2019
John Wiley & Sons Inc (Hersteller)
978-1-119-66361-4 (ISBN)
171,96 inkl. MwSt
  • Keine Verlagsinformationen verfügbar
  • Artikel merken
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

Founded in 1887, the American Institute of Certified Public Accountants (AICPA) represents the CPA and accounting profession nationally and globally regarding rule-making and standard-setting, and serves as an advocate before legislative bodies, public interest groups and other professional organizations. The AICPA develops standards for audits of private companies and other services by CPAs; provides educational guidance materials to its members; develops and grades the Uniform CPA Examination; and monitors and enforces compliance with the accounting profession's technical and ethical standards. The AICPA's founding established accountancy as a profession distinguished by rigorous educational requirements, high professional standards, a strict code of professional ethics, a licensing status and a commitment to serving the public interest.

Erscheint lt. Verlag 16.8.2019
Verlagsort New York
Sprache englisch
Maße 150 x 250 mm
Gewicht 666 g
Themenwelt Wirtschaft Betriebswirtschaft / Management Rechnungswesen / Bilanzen
ISBN-10 1-119-66361-X / 111966361X
ISBN-13 978-1-119-66361-4 / 9781119663614
Zustand Neuware
Haben Sie eine Frage zum Produkt?
Mehr entdecken
aus dem Bereich