State and local government audit and accounting is changing rapidly. This title features insights, comparisons, and best practices for some of the more complex areas such as pensions and post-employment benefits other than pensions (OPEB), this authoritative guide provides complete coverage of audit and accounting considerations critical for both preparers and auditors.
This edition includes dual guidance for accountants and auditors early implementing GASB Statement No. 84, Fiduciary Activities. Topics covered also include:
• 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
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