New GASB Pension Standards – Increasing Transparency in Public-Sector Financial Reporting
This video highlights two new Governmental Accounting Standards Board pension standards and how their implementation improves transparency around the effect of public pension benefits on the finances of state and local governments.
Article on Implementation Considerations of GASB 61. This GAQC Article addresses the more significant changes that will result form the implementation of Governmental Accounting Standards Board (GASB) Statement No. 61, The Financial Reporting Entity: Omnibus, and assumes that readers have a full understanding of GASB Statement No. 14, The Financial Reporting Entity. The article was developed by several AICPA Expert Panels and is a must read if you are involved in the preparation of state and local government financial statements. Access the article.
2013 AICPA Guides for State and Local Governments, Not-for-Profits, and Yellow Book/Circular A-133 Audits: What to Expect for Clarity, Auditor Report Changes, and More Web Event. This Governmental Audit Quality Center archived Web event is intended to provide auditors and auditees with insight on what to expect in the 2013 editions of several key AICPA publications which include: 1) AICPA Audit Guide, Government Auditing Standards and Circular A-133 Audits (GAS/A-133 Guide); (2) AICPA Audit and Accounting Guide, Not-for-Profit Entities (NFP Guide); and (3) AICPA Audit and Accounting Guide, State and Local Governments (SLG Guide). Access this archived event.