Annual Update: Top Governmental and Not-For-Profit Accounting and Auditing Issues Facing CPAs (AICPA) (Paperback)

Annual Update: Top Governmental and Not-For-Profit Accounting and Auditing Issues Facing CPAs (AICPA) Cover Image
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Description


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

About the Author


Lynda Dennis, CPA, is a professor at the University of Central Florida. She is a former director of finance for the city of Maitland, Florida, where she was responsible for all finance functions including risk management, procurement policies and procedures, investment of City funds, and internal and external financial and operational reporting. Prior to that she was assistant to the chief financial officer-special projects for the city of Orlando, Florida, where she was responsible for assisting the CFO in debt issuance including variable and fixed, new money and refundings, hedge transactions, arbitrage issues and compliance; project financing negotiations for public/private partnerships; cash flow projections for projects; and, preparation, analysis and presentation of cost-benefit studies.


Product Details
ISBN: 9781119742753
ISBN-10: 1119742757
Publisher: Wiley
Publication Date: July 21st, 2020
Pages: 256
Language: English
Series: AICPA