[ FreeCourseWeb.com ] Annual Update: Top Governmental and Not-for-Profit Accounting and Auditing Issues Facing CPAs



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English | ISBN: 1119742757 | 2020 | 256 pages | PDF | 6 MB

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



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