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CPA Government & Nonprofit Report articles from December 2006
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CPA Government & Nonprofit Report archives from December 2006
SAS 112 update.(American Institute of Certified Public Accountants)
December 1, 2006... SAS 112 is back in the news again. During this past year, the AICPA became aware that some practitioners may be misunderstanding certain concepts that are important to SAS 112 (which becomes effective for fiscal years ending on or after Dec....
Editor's note.(American Institute of Certified Public Accountants, SAS 112)(Brief article)
December 1, 2006... SAS 112 is in the news again. This apparently will be the hot topic for 2007 as it continues to be discussed. I think what upsets people is that the AICPA was not forthcoming and direct in the exposure draft and thus many people, including this...
Do you have a collateral agreement with your bank?
December 1, 2006... Many local governments are still not aware that they must have a collateral agreement with their bank. Simply having sufficient collateral is not enough. Without a collateral agreement, your position would be of a general creditor in the event...
What is FASAB?(Federal Accounting Standards Advisory Board)
December 1, 2006... At first glance, many practitioners would think there was a misprint and it should read "FASB." However, there really is a FASAB, which is the Federal Accounting Standards Advisory Board. It was formed in 1990 by the Secretary of the Treasury,...
GASB issues technical bulletin 2006-1.
December 1, 2006... This technical bulletin, "Accounting and Financial Reporting by Employers and OPEB Plans for Payments from the Federal Government Pursuant to the Retiree Drug Subsidy Provisions of Medicare Part D," is for employers covering health care...