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Applying Special Purpose Frameworks in State and Local Governmental Financial Statements, 2016

By: (Author) AICPA

Not yet Published

Ksh 14,400.00

Format: Paperback / Softback

ISBN-10: 1943546355

ISBN-13: 9781943546350

Series: AICPA

Publisher: John Wiley & Sons Inc

Imprint: American Institute of Certified Public Accountants

Country of Manufacture: US

Country of Publication: GB

Publication Date: Sep 20th, 2017

Print length: 224 Pages

Weight: 666 grams

Product Classification: Financial reporting, financial statements
Public finance

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  • Description

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This practice aid is intended to provide accounting and auditing professionals with guidelines and best practices to promote consistency and for resolving the difficult questions of special purpose framework application, specifically for the financial statements of state and local governments.

This practice aid is intended to provide accounting and auditing professionals with guidelines and best practices to promote consistency and for resolving the difficult questions of special purpose framework application, specifically for the financial statements of state and local governments. Although this practice aid is the best source for such guidance, it is nonauthoritative and should not be used as a substitute for the preparer′s professional judgment.

This publication is not intended for use by governments that are required by law, regulation, contract, or policy to prepare financial statements in accordance with GAAP.

Key Benefits Include:

  • Clarified and additional guidance and practice points related to the treatment of defined benefit pension plan and OPEB benefit costs
  • Additional practice points on accounting and reporting issues related to the timing of payroll payments and the impact of the use of special purpose frameworks on single audit low risk auditee status
  • Refinements to illustrative auditor reports and an added illustrative auditor report dealing with financial statements presented using both GAAP and special purpose frameworks

Who Will Benefit:

  • Auditors for state and local governments
  • Financial statement preparers for state and local governments

Get Applying Special Purpose Frameworks in State and Local Governmental Financial Statements, 2016 by at the best price and quality guranteed only at Werezi Africa largest book ecommerce store. The book was published by John Wiley & Sons Inc and it has pages. Enjoy Shopping Best Offers & Deals on books Online from Werezi - Receive at your doorstep - Fast Delivery - Secure mode of Payment

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