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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