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Discussion Memorandum

Discussion Memorandum
Author: Financial Accounting Foundation. Governmental Accounting Standards Board
Publisher:
Total Pages: 30
Release: 1988
Genre: Finance, Public
ISBN:

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Government Auditing Standards - 2018 Revision

Government Auditing Standards - 2018 Revision
Author: United States Government Accountability Office
Publisher: Lulu.com
Total Pages: 234
Release: 2019-03-24
Genre: Reference
ISBN: 0359536395

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Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.


Fundamentals of Governmental Accounting and Reporting

Fundamentals of Governmental Accounting and Reporting
Author: Bruce W. Chase
Publisher: John Wiley & Sons
Total Pages: 288
Release: 2020-07-15
Genre: Business & Economics
ISBN: 1119736668

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Fundamentals of Governmental Accounting and Reporting features the foundational tenets of governmental accounting and reporting in today's environment. Featuring updated accounting for GASB Statement No. 84, and fiduciary activities, this work reviews underlying concepts and shows how they are applied through real-life examples of CAFR, financial statements and updates of recent GASB standards.Key areas covered include: The governmental environment and GAAP Fund accounting and the financial reporting model Budgeting MFBA Revenues and expenditures Governmental, proprietary, and fiduciary funds Government-wide financial statements CAFR Special purpose governments Deferred outflows of resources and deferred inflows of resources


Government Finance Statistics Manual 2014

Government Finance Statistics Manual 2014
Author: Mrs.Sage De Clerck
Publisher: International Monetary Fund
Total Pages: 470
Release: 2015-03-10
Genre: Business & Economics
ISBN: 1498379214

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The 2007–09 international financial crisis underscored the importance of reliable and timely statistics on the general government and public sectors. Government finance statistics are a basis for fiscal analysis and they play a vital role in developing and monitoring sound fiscal programs and in conducting surveillance of economic policies. The Government Finance Statistics Manual 2014 represents a major step forward in clarifying the standards for compiling and presenting fiscal statistics and strengthens the worldwide effort to improve public sector reporting and transparency.


Financial Strategy for Public Managers

Financial Strategy for Public Managers
Author: Sharon Kioko
Publisher:
Total Pages:
Release: 2017-09-07
Genre:
ISBN: 9781927472590

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Financial Strategy for Public Managers is a new generation textbook for financial management in the public sector. It offers a thorough, applied, and concise introduction to the essential financial concepts and analytical tools that today's effective public servants need to know. It starts "at the beginning" and assumes no prior knowledge or experience in financial management. Throughout the text, Kioko and Marlowe emphasize how financial information can and should inform every aspect of public sector strategy, from routine procurement decisions to budget preparation to program design to major new policy initiatives. They draw upon dozens of real-world examples, cases, and applied problems to bring that relationship between information and strategy to life. Unlike other public financial management texts, the authors also integrate foundational principles across the government, non-profit, and "hybrid/for-benefit" sectors. Coverage includes basic principles of accounting and financial reporting, preparing and analyzing financial statements, cost analysis, and the process and politics of budget preparation. The text also includes several large case studies appropriate for class discussion and/or graded assignments.


Governmental GAAP Practice Manual

Governmental GAAP Practice Manual
Author: Michael A. Crawford
Publisher: CCH
Total Pages: 772
Release: 2008-11
Genre: Business & Economics
ISBN: 9780808092254

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Governmental GAAP Practice Manual: Including GASB-34 Guidance demonstrates, in a detailed manner, how governmental entity can implement the complex standards established by GASB-34 and beyond through a worksheet approach. (A companion publication, Governmental GAAP Guide, discusses financial accounting and reporting standards necessary to prepare the basic external financial statements of a governmental entity.) The emphasis of Governmental GAAP Practice Manual is on the process of preparing financial statements.