Government Auditing


To help state and local governments implement its new financial reporting model, GASB issues two additional standards: Statement no. 37, Basic Financial Statements—and Management’s Discussion and Analysis—for State and Local Governments: Omnibus and Statement no. 38, Certain Financial Statement Note Disclosures ( ).


6 key areas of change for accountants and auditors

New accounting standards on revenue recognition, leases, and credit losses present implementation challenges. This independently-written report identifies the hurdles that accounting professionals face and provides tips for overcoming the challenges.


How tax reform will impact individual taxpayers

Amy Wang, a CPA who is a senior technical manager for tax advocacy at the AICPA, answers to some of the most common questions on how the new tax reform law will impact individual taxpayers.