State and local governments.
Material type:
TextSeries: American Institute of Certified Public Accountants. Audit and accounting guide ; Publisher: [Place of publication not identified] : Association of International Certified Professional Accountants, 2019Description: 1 online resourceContent type: - text
- computer
- online resource
- 9781119663614
- 111966361X
- 657.0973Â 23
- HF5667
"March 1, 2019."
Front Matter -- Overview and Introduction -- Financial Reporting -- The Financial Reporting Entity -- General Auditing Considerations -- Investments, Certain Equity Interests, and Derivatives -- Revenues and Receivables -- Capital Assets -- Expenses or Expenditures and Liabilities -- Interfund, Internal, and Intra-Entity Activity and Balances -- Net Position and Financial Statement Reconciliations -- The Budget -- Special-Purpose and State Governments -- Defined Benefit Pension Plans (Plan & Employer Considerations) -- Defined Benefit Postemployment Benefits Other Than Pensions (Plan & Employer Considerations) -- Concluding the Audit1 -- Audit Reporting -- Financial Statements Prepared in Accordance With a Special-Purpose Framework -- Auditor Involvement With Municipal Securities Filings -- Statement of Position 98-2
Online resource; title from PDF title page (John Wiley, viewed September 16, 2019).
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