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Public spending accounts for a significant share of national GDP and is perceived as a critically important way for overcoming periods of economic and social crisis, but is often criticised as inefficient and ineffective, giving raise to calls for new processes of reform. Because most public resources are raised through taxation from citizens and businesses, accountability and assurance are key in the democratic process, and auditing attempts to fulfil this public interest role. This in turn lea...

An authoritative book in the field of governmental nonprofit accounting which has been streamlined into twenty chapters in this new edition. The text features the GASB-proposed approaches for implementing statement 11 and includes a complete update of GASB statement 11 and 14.

The increasing complexity of employee benefit plan auditing and focus by the Department of Labor have resulted in significant pressure for CPAs and firms performing EBP audits. To help CPAs meet the challenge of performing quality audits in this unique and complex area, the AICPA has developed this alert to assist in identifying current sources of risk within EBP audit engagements. Written by a task force consisting of current and former employee benefit plan expert panel members, this alert fea...

This annual edition provides accountants and other financial professionals with assistance in understanding and applying the special considerations required in a single audit. It is an indispensable resource for auditors performing Yellow Book audits. This new edition provides up-to-date information and expert guidance on single audits and Uniform Guidance compliance audit requirements, including example auditor reports for both the reporting required under Government Auditing Standards and the...

Comprehensive, single-source coverage of government accounting and reporting "Wiley GAAP for Governments 2006" clearly examines and explains all current accounting principles applicable to state and local governments in straightforward, everyday language. It extends to school districts, public authorities, even to individual pension-plan financial statements a feature you won't find elsewhere. Complete with a disclosure checklist and a myriad of helpful flowcharts and diagrams, this guide is an...

First published in 1978, The Structure and Reform of Direct Taxation presents the full findings and recommendations of the `Meade’ committee set up by The Institute for Fiscal Studies. It represents the most important contemporary examination of the structure of UK taxation and direct taxation systems in general. The results of two years’ intensive research and discussion by this independent committee are presented as a report under the joint authorship of an outstanding team of tax experts. The...

The most practical, authoritative guide to governmental GAAP Wiley GAAP for Governments 2011 is a comprehensive guide to the accounting and financial reporting principles used by state and local governments as well as other governmental entities. Designed with the needs of the user in mind, a "New Developments" chapter offers the important developments in governmental GAAP during the past year.* Full coverage of authoritative accounting standards* Extremely useful and user-friendly examples, ill...

The establishment of Special Economic Zones (SEZ) marked a major milestone in China's gradual market-oriented reform process, and the developmental fluctuations of these zones offers an in-depth understanding of the complexities and difficulties of reform. They also provide critical insight into China's thirty years of economic and social transformation. This new book examines China's eight Special Economic Zones in the order in which they were established. Key coverage includes the background...

Nepal has suffered from the lack of proper management of public expenditures, stagnant real revenues, large and inefficient parastatals and a weak financial sector. Fiduciary risk remains high. His Majesty's Government of Nepal has accorded high priority to the assurance of good accountability and transparency in public sector financial management. This diagnostic study assesses the strengths and weaknesses of the budgeting, accounting, financial reporting and auditing systems, and the standards...

Provides step-by-step guidance on implementing and using a value-based management system within the government  Countless books on proposed management practices have been written and published over the past century. Some of these have focused on specific management practices for government. In more recent decades, the topics of strategic planning, performance management, cost management and risk management have been extensively covered. However, little has been offered as an approach to integrat...

A hands-on guide to the ins and outs of governmental accounting-made easy! Governmental Accounting Made Easy , Second Edition equips you with the tools you need to run the financial and accounting operations within your organization. This complete and straightforward manual covers a broad range of governmental accounting topics that fall under the Governmental Accounting Standards Board, and its recently revised financial reporting model. Boiling down the complicated details of governmental acco...