short assignment 14

ONE TO TWO PAGE ASSIGNMENT!!!

You recently landed your dream job working for the state as an accountant. You are given the task to research several state and local governmental financial accounting issues.

For each of the following issues, rank the guidance based on the governmental GAAP hierarchy.

  • Issue 1:
    • Governmental accounting textbook
    • GASB Technical Bulletin
    • FASB statement
    • GASB interpretation
  • Issue 2:
    • AICPA Practice Bulletins (applying specifically to state and local government)
    • AICPA Industry Audit and Accounting Guides
    • AICPA issue papers
    • Widely recognized industry practice
  • Issue 3:
    • International Accounting Standards Committee Statements
    • AIPCA Statements of Position (applying specifically to state and local government)
    • GASB Q&As
    • GASB Statement
  • Issue 4:
    • Article in a leading audit journal
    • FASB Statement
    • Leading accounting textbook
    • Position statement from GASB Emerging Issues Taskforce
  • Issue 5:
    • GASB Technical Bulletin
    • FASB Technical Bulletin
    • Speech from a leading accounting professor
    • GASB concept statement
 
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