Annual Update: Top Governmental and Not–for–Profit Accounting and Auditing Issues Facing CPAs

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(AICPA) 

by Lynda Dennis (Author) 

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.