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Applying Special Purpose Frameworks in State and Local Governmental Financial Statements, 2016 (Paperback)
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Applying Special Purpose Frameworks in State and Local Governmental Financial Statements, 2016 (Paperback)
Series: AICPA
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This practice aid is intended to provide accounting and auditing
professionals with guidelines and best practices to promote
consistency and for resolving the difficult questions of special
purpose framework application, specifically for the financial
statements of state and local governments. Although this practice
aid is the best source for such guidance, it is nonauthoritative
and should not be used as a substitute for the preparer's
professional judgment. This publication is not intended for use by
governments that are required by law, regulation, contract, or
policy to prepare financial statements in accordance with GAAP. Key
Benefits Include: Clarified and additional guidance and practice
points related to the treatment of defined benefit pension plan and
OPEB benefit costs Additional practice points on accounting and
reporting issues related to the timing of payroll payments and the
impact of the use of special purpose frameworks on single audit low
risk auditee status Refinements to illustrative auditor reports and
an added illustrative auditor report dealing with financial
statements presented using both GAAP and special purpose frameworks
Who Will Benefit: Auditors for state and local governments
Financial statement preparers for state and local governments
General
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