Handbook of Governmental Accounting
Handbook of Governmental Accounting

Author: Frederic Bogui

Publisher: CRC Press

Published: 2008-12-19

Total Pages: 552

ISBN-13: 1420018175

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Demystifying a growing and dynamic field, Handbook of Governmental Accounting reflects the increasing complexity of this area, enabling readers to grasp the intricate accounting that is involved as government expenditures multiply and governments engage in progressively complex transactions. Drawing on the expertise of a distinguished group of cont

Financial Reporting Under GASB Statement No. 34 and ASBO International Certificate of Excellence in Financial Reporting
Financial Reporting Under GASB Statement No. 34 and ASBO International Certificate of Excellence in Financial Reporting

Author: Gary Heinfeld

Publisher: R&L Education

Published: 2003-01-10

Total Pages: 408

ISBN-13: 9780910170833

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Prepared in response to ASBO International members' requests for help preparing financial statements under the Governmental Accounting Standards Board's Statement No. 34, this guide provides a wealth of information about new requirements for accounting and reporting. The guide outlines the sections of a Comprehensive Annual Finance Report (CAFR) under GASB Statement No. 34 and offers specific examples of financial statements and other applicable financial information included in actual CAFRs prepared by school systems. The appendix includes two CAFRs prepared for the same school system: one prepared using the old reporting model and one prepared using the new reporting model. The book is an invaluable tool for school systems that are preparing CAFRs for submission to ASBO International for a Certificate of Excellence in Financial Reporting.

Audit and Accounting Guide
Audit and Accounting Guide

Author: AICPA

Publisher: John Wiley & Sons

Published: 2018-07-11

Total Pages: 944

ISBN-13: 1948306255

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With all the recent changes in state and local government audit and accounting, including changes to some of the more complex areas such as pensions and post-employment benefits other than pensions (OPEB), accountants and financial managers can't afford to be without the most current guidance. This authoritative guide provides complete coverage of audit and accounting considerations critical for both preparers and auditors. This edition includes two new schedules: Governmental Employer Participation in Single-Employer Plans: Illustrative Schedule of Pension Amounts and Report; and, Illustrative Notes to Schedule of Employer Allocations and Schedule of Pension Amounts. It also provides insights, comparisons, and best practices for 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 and much more.