Government Accounting Articles and Resources

GASB Publishes Implementation Guidance on Lease Accounting

Posted: August 16, 2019

The Governmental Accounting Standards Board has issued an Implementation Guide that contains questions and answers about the GASB’s new standards on accounting and financial reporting for leases.

Now is the Time to Become Familiar with the New Yellow Book

Posted: August 6, 2019

The 2018 Yellow Book is effective for financial audits for periods ending on or after June 30, 2020. However, that does not mean that auditors can wait until 2020 to become familiar with the new standards.

GASB Issues Implementation Guide on Fiduciary Activities

Posted: June 19, 2019

Implementation Guide No. 2019-2, Fiduciary Activities, answers many questions about how to apply the provisions of GASB Statement No. 84, Fiduciary Activities.

GASB Provides Guidance on Implementation and Application of Various Pronouncements

Posted: May 7, 2019

The Governmental Accounting Standards Board has issued question-and-answer guidance intended to clarify, explain or elaborate on the implementation and application of certain GASB statements.

Yellow Book Meets Yellow Cake and All Sorts of Delicious Changes

Posted: October 23, 2018

The Government Accountability Office's Government Auditing Standards have been revised. Key changes were made to the format, auditor independence rules and CPE guidance.

Strategies for Quality Work in Single Audits

Posted: July 11, 2018

Careful testing and thorough documentation are among the keys for quality single-audit performance.

Are You Getting the Most Out of Your Audit?

Posted: August 11, 2016

Learn the four key elements to having a quality audit report, and avoid the pitfalls of firms who don’t complete reports in a timely fashion.

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