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CPA Government & Nonprofit Report articles from October 2006
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CPA Government & Nonprofit Report archives from October 2006
Common deficiencies in government financial statements (Part 2).(Governmental Accounting Standards Board)
October 1, 2006... There are still a number of reporting deficiencies found in today's government financial statements. The following is a continued list of the more current deficiencies that report preparers and auditors should be alert to:
Notes
1....
Editor's note.
October 1, 2006... In this issue, we continue with Part 2 of reporting deficiencies. In spite of all the disclosure and reporting checklists that are out there, preparers of financial statements still make mistakes. So review my list and make sure that you don't...
GASB issues statement on sales and pledges of receivables and future revenues.(Governmental Accounting Standards Board)
October 1, 2006... In September 2006, GASB issued its latest Statement 48, entitled "Sales and Pledges of Receivables and Future Revenues and Intra-Entity Transfers of Assets and Future Revenues." It will take effect for fiscal years beginning on or after Dec....
More on the confusion surrounding SAS 112.
October 1, 2006... In the last couple of months, I keep hearing a rumor that is not true. Somewhere, someone has determined that auditors "must" report a material weakness if their client does not prepare (or is unable to prepare) the financial statements.
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Setting the GAO CPE requirements straight.(Government Accountability Office)
October 1, 2006... Many auditors are under the impression that Yellow Book CPE requires courses that only cover accounting and auditing topics. This is simply not true. Think of Yellow Book CPE requirements as a major freeway with lots of lanes. You can take the...