FAQs — SLG Accounting and Auditing Matters Related to COVID-19
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FAQs — SLG Accounting and Auditing Matters Related to COVID-19

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This non-authoritative AICPA Governmental Audit Quality Center (GAQC) practice aid provides frequently asked questions (FAQs) and topics related to the COVID-19 pandemic to assist both preparers of governmental entity financial statements and practitioners performing audits of those financial statements. General accounting, auditing, and reporting matters related to COVID-19 include:

  • Subsequent events

  • Management's discussion and analysis

  • Going concern

  • Fair value of investments

  • Capital asset impairment

  • Extraordinary and special items

  • Auditor-specific and auditor-reporting matters

Download the State and Local Gov Accounting and Auditing FAQ Related to Coronavirus

File name: state-and-local-gov-accounting-and-auditing-faq-related-to-coronavirus.pdf

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