Governmental accounting auditing and financial reporting book

8.70  ·  9,079 ratings  ·  549 reviews

Governmental Accounting & Financial Reporting | UNC School of Government

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Published 19.12.2018

Governmental Budgeting - Appropriations - Encumbrances - Estimated Revenues - CPA Exam Far

This ninth edition of the Blue Book has been completely rewritten and greatly expanded (47 chapters), with entire chapters devoted to guidance on specialized .

GAAFR Governmental Accounting, Auditing and Financial Reporting

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Governmental accounting and reporting is complex and changes rapidly. Government accountants and auditors also need to be prepared for significant changes in the future, as some requirements and regulations are put out in advance of their implementation date. Jump to:. Articles and Blogs 1. The board cited difficulty in discerning the magnitude and nature of effects on governmental finances and the ability to raise revenue as the reason behind the proposal. Three key points we like from U. Cost: FREE 2.

Additional information

The Generally Accepted Government Auditing Standards, also known as the Yellow Book, provides a framework for conducting high-quality audits with competence, integrity, objectivity, and independence. The Yellow Book is used by auditors of government entities, entities that receive government awards, and other audit organizations performing Yellow Book audits. It outlines the requirements for audit reports, professional qualifications for auditors, and audit organization quality control. Auditors of federal, state, and local government programs use these standards to perform their audits and produce their reports. The revision of the Yellow Book is effective for financial audits, attestation engagements, and reviews of financial statements for periods ending on or after June 30, , and for performance audits beginning on or after July 1, Early implementation is not permitted. So, what's new in the revision?

4 COMMENTS

  1. Poseidón L. says:

    Governmental Accounting, Auditing, and Financial Reporting (hardcover) and GAAFR Supplement (e-book and softcover). GAAFR. Author: Stephen J. Gauthier .

  2. Bruce G. says:

    The "GAAFR Supplement" updates the "Blue Book" for recent changes resulting from four new GASB pronouncements and the March release of a.

  3. Nestsuwebfli1958 says:

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  4. Loana L. says:

    Governmental Accounting, Auditing, and Financial Reporting. Front Cover. Stephen J. Gauthier. Government Finance Officers Association, - Finance.

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