Technical guidance and practice aids for authoritative standards for measurement, presentation, and disclosure in preparing governmental financial statements.

Contains technical guidance and practice aids for preparation of financial statements. Contains sample documents, addresses, GAAP issues on a statement by statement basis.

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 Uniform Guidance compliance audit.