Annual Update: Top Governmental and Not-For-Profit Accounting and Auditing Issues Facing CPAs

von Lynda Dennis

256 Seiten, Taschenbuch

Kurzbeschreibung des Verlags

This book provides a review of the top accounting and auditing issues faced by preparers of governmental and not-for-profit financial statements and their auditors. Key areas covered include: GASB 87, Leases; revenue recognition, including grants and contracts; risk assessment; and financial reporting. Key topics include: - · Current GASB developments  - · Audit issues related to GASB developments  - · Recent GASB pronouncements and their impact on accounting and reporting  - · Top advice from the AICPA's Technical Hotline and the GASB Technical Inquiry System