Audit and Accounting Guide – State and Local Governments 2019
John Wiley & Sons Inc (Hersteller)
978-1-119-66361-4 (ISBN)
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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 |
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