Interpretive
 

Governmental GAAP Guide
This guide analyzes all of the accounting principles for financial reporting by state and local governments — GASB Statements, GASB Interpretations, GASB and Technical Bulletins. In one comprehensive volume, this impressive guide explains completely the financial accounting and reporting standards that are necessary in preparing the basic external financial statements of a governmental entity, written in plain English and supported by times-saving examples and illustrations. 

To facilitate research, major topics in the text are cross-referenced to the pertinent paragraphs of the original pronouncements. Throughout the text "Observations" clarify specific accounting principles. 

Governmental GAAP Practice Manual
This manual demonstrates in a detailed manner how a governmental entity can implement the complex standards established by GASB-34 and beyond through a worksheet approach. The emphasis of Governmental GAAP Practice Manual is on the process of preparing financial statements.

Governmental GAAP Disclosures Manual
This manual provides real world examples of each of the required disclosures for a governmental entity's financial statements.

Knowledge-Based Audits of State and Local Governments with Single Audits
All the latest developments are featured in this updated edition of Knowledge-Based Audits™ of State and Local Governments with Single Audits. This titles covers local governments (cities, counties, states), districts (schools, water, fire, utilities, etc.) and addresses compliance and financial statement audits for entities who receive federal funding. It provides all of the necessary workpapers, including:

  • KBA documents, which contain steps and procedures required by GAAS, GAGAS, and OMB Circulars
  • Audit programs that guide you through related steps and procedures
  • Practice aids that help you complete steps or processes outlined in other documents
  • Correspondence document templates for engagement letters and confirmation requests
  • Auditor's report document templates for a variety of sample auditor's reports on the financial statements, internal control and compliance, as well as other matters over financial reporting, and compliance and internal control over major federal programs

Governmental GAAP Update Service 
Keep on top of critical GASB pronouncements and other governmental accounting-related issues. Each issue provides reliable analyses of must-know recently issued pronouncements, including GASB Statements, Interpretations, Exposure Drafts and more.

 

Authoritative
 

  • GASB (Governmental Accounting Standards Board) Statements and Interpretations, Technical Bulletins, Implementation Guides and related proposal stage literature
  • GAO (Government Accountability Office) Governmental Auditing Standards and Financial Audit Manual
  • OMB (Office of Management and Budgets) Circulars and Compliance Supplements

 

Timely
 

Get regular updates with:

  • CCH® ARM Weekly Summary — Get weekly summary alerts with the most current developments in financial reporting, conveniently emailed to you at the end of each business week so that you can quickly learn of topics that could affect your company. 
  • The ARM Daily News — Each day our expert staff will choose key accounting, auditing, international, regulatory (e.g., SEC) and governmental news that may affect your organization, and bring them directly to your desktop by email.
  • A Closer Look — A thought-leading whitepaper series that offers a discussion of a current hot topic in accounting or auditing. These are published several times a year.