Governmental GAAP Disclosures Manual, 2019 (U.S.)
The Manual is organized in the same order as the Governmental Accounting Standards Board's (GASB's) Codification of Governmental Accounting and Financial Reporting Standards.
Author: Eric S. Berman
Assists practitioners in the preparation of state and local governmental GAAP financial statement disclosures.
The Manual is organized in the same order as the Governmental Accounting Standards Board's (GASB's) Codification of Governmental Accounting and Financial Reporting Standards (the GASB Codification Section (GASB Cod Sec) 2300, and other related sections that are germane to particular topics. The GASB Codification is most practical in organizing disclosure.
Specifically, the Manual contains over 100 examples of practical sample note disclosures to assist in the preparation of financial statements for various general governments, a small college, a state lottery that is a component unit, or a fiduciary activity engagement (statewide public employee retirement system). The Manual facilitates compliance with governmental U.S. generally accepted accounting principles (U.S. GAAP) by integrating the specific disclosure requirements with the sample notes; and incorporates all currently effective accounting standards, including those that cover areas of unusual difficulty.
The Manual is accompanied by a governmental financial statement disclosures checklist that provide a centralized resource of the required and recommended U.S. GAAP disclosures and key presentation items currently in effect.
March 29, 2019