Articles In The Latest Issue: August 2012
Internal Controls: That Was Then, This Is Now
The COSO’s promised update of it 1992 classic internal control integrated framework is expected to leave many of the framework’s timeless concepts untouched but add detail to address the changing environment.
The GASB’s New Pension and Accounting Standards
The new Governmental Accounting Standards Board accounting and reporting standards for pensions provided by state and local governments make significant changes to pension accounting and financial reporting by state and local governments.
Paul Zorn and James Rizzo
The New Blue Book
The GFOA released a new edition of its classic “Blue Book,” Governmental Accounting, Auditing, and Financial Reporting. What’s changed since 2005?
Stephen J. Gauthier
Auditor Independence in the Public Sector, Revisited
The GAO’s December 2011 update to Government Auditing Standards – the “Yellow Book” – makes some significant changes.
Stephen W. Blann
The Top 10 Management Characteristics of Highly Rated U.S. Public Finance Issuers
Standard & Poor’s updates its “Top 10” list of management characteristics associated with the rating agency’s highly rated issuers.
John Sugden and Robin Prunity