AccessMyLibrary provides FREE access to over 30 million articles from top publications available through your library.
CPA Government & Nonprofit Report articles from December 2002
Set up an RSS feed
Create a link to this page
Copy and paste this link tag into your Web page or blog:
CPA Government & Nonprofit Report archives from December 2002
AICPA issues new SAS 99 on detecting Fraud.
December 1, 2002... The American Institute of Certified Public Accountants (AICPA) has approved the issuance of Statement on Auditing Standard No. 99 Consideration of Fraud in a Financial Statement Audit (SAS 99). Although the title did not change from SAS No. 82...
Editors note.
December 1, 2002... I have just returned from the annual American Institute of Certified Public Accountants (AICPA) Conference on Government and Nonprofit Training in Las Vegas, NV. Yes, I can hear your jokes now, but there were many serious and interesting items...
Comparing financial statement disclosures and yellow book noncompliance matters.
December 1, 2002... GASB Statement 1 requires the financial statements to include disclosures of significant violations of legal and contractual provisions. This was later amended by GASB 38 to include "actions taken to address such violations." Auditors and...
New requirements for notes to the financial statements and the required supplementary information.
December 1, 2002... The standing joke in governmental finance when it comes to the Government Accounting Standards Board (GASB) and note disclosures is that GASB never met a note disclosure that it did not like. So it is only natural that the most comprehensive...