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NASACT
News | Other
News/Announcements
Congressional
& Regulatory Comments
Washington Updates | Technical
Updates
Joint Audit Reports
| Conference Presentations
Surveys | Document
Archive
Archived Technical Updates and
Letters of Comment
| AICPA |
| AICPA's In Our Opinion Newsletter |
Fall 2004
(09/04)
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Summer 2004
(07/04)
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Spring 2004
(06/04)
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January 2004
(01/04)
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October 2003
(10/03)
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April/May 2003
(04/03)
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January 2003
(01/03)
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October 2002
(10/02)
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July 2002
(07/02)
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April 2002
(04/02)
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January 2002
(01/02)
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October 2001
(10/01)
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July 2001
(07/01)
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April 2001
(04/01)
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January 2001
(01/01)
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October 2000
(10/00)
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| Letters of Comment |
NSAA Responds to Exposure Draft entitled, Proposal of Professional Ethics Division Interpretations and Rulings
(06/05)
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NSAA Responds to Exposure Draft of a Proposed Statement on Auditing Standards, Defining Professional Requirements in Statements on Auditing Standards and a Proposed Statement on Standards for Attestation Engagements, Defining Professional Requirements in Statements on Standards for Attestation Engagements
(05/05)
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NSAA Responds to Exposure Draft of a Proposed Statement on Auditing Standards, Audit Documentation
(05/05)
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NSAA Responds to the Forensic and Litigation Service Committee's Discussion Memoramdum, Forensic Services, Audits, and Corporate Governance: Bridging the Gap
(10/04)
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NSAA Responds to Exposure Draft, Sarbanes-Oxley Omnibus
(05/03)
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NSAA Responds to Exposure Draft of proposed Statements on Auditing Standards (SAS) and proposed Statement on Standards for Attestation Engagements (SSAE) related to reporting on internal control
(05/03)
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NSAA Responds to Exposure Draft, Omnibus Proposal of Professional Ethics Division Interpretations and Rulings
(05/03)
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NSAA Responds to Exposure Draft, Communication of Internal Control Related Matters Noted in an Audit
(05/03)
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NSAA Responds to Exposure Draft of Seven Proposed SASs relating to the Auditor's Risk Assessment Process
(04/03)
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NSAA Responds to Exposure Draft Omnibus Proposal of Professional Ethics Division Interpretations and Rulings
(08/02)
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NSAA Responds to Exposure Draft, Auditing Fair Value Measurements and Disclosure
(08/02)
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NSAA Responds to Exposure Draft, Omnibus - 2002
(06/02)
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NSAA Responds to Exposure Draft, Consideration of Fraud in a Financial Statement Audit
(05/02)
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NSAA Responds to Exposure Draft, Audit Documentation
(09/01)
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NASACT's response to AICPA and NASBA on Statement on Standards for Continuing Professional Education (CPE) Programs
(08/02)
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NSAA Responds to AICPA on the Omnibus Proposal of Professional Ethics Division Interpretations and Rulings
(07/01)
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NSAA responds to AICPA on SAS 55
(01/01)
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NSAA responds to AICPA on exposure draft (ED) entitled, Omnibus Proposal of Professional Ethics Division Interpretations and Rulings
(06/00)
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NSAA responds to AICPA on an Amendment to Statement on Standards for
Accounting and Review Services 1, Compilation and Review Financial
Statements
(06/00)
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NSAA responds to AICPA on Omnibus Statement on Auditing Standards - 2000
(06/00)
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NSAA responds to AICPA on Attestation Standards: Revision and Recodification
(06/00)
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NSAA Responds to the Exposure Draft entitled Omnibus Proposed of Professional Ethics Division Interpretations and Rulings
(10/99)
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NSAA Responds to the Exposure Draft of the Proposed SAS entitled, Auditing Financial Instruments
(09/99)
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NASACT Response to AICPA Proposed Revision of the Definition of Client
(09/98)
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NSAA Response to AICPA Exposure Draft on Restricting the Use of an Auditor's Report
(06/98)
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| GASB |
| Implementing Statement No. 34 |
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Links
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American Association of State Highway Transportation Officials (AASHTO)
()
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Commonwealth of Massachusetts: Higher Education Implementation Guide (10/00) and Component Unit Implementation Guide
(01/04)
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Journal of Accountancy, "Government Reporting Faces and Overhaul," Edward Klasney and James Williams
(01/01)
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GNC State & Local, "States begin accounting system revamps"
States begin accounting system revamps
(09/00)
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Resources
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Long-Term Fixed Assets Policy and Procedures Manual - New Hampshire Dept. of Administration
(03/02)
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Elements related to infrastructure in CAFRs in FY02 (WA)
(03/02)
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Summary of states' capitalization thresholds
(09/00)
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Implementing GASB Statements 34 and 35: How to Report Colleges
and Universities
(08/00)
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NASACT's 2001 survey about how states plan to report infrastructure under GASB 34
(08/01)
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GASB Statement No. 34 Compliance Peer Exchange: What, Why, and How (breakout sessions report of the AASHTO workshop in Nasville, TN, April 25-27, 2001)
(06/01)
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How states plan to report budgetary comparison schedules under GASB 34
(08/01)
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Understanding GASB 34's Infrastructure Reporting Requirements, PricewaterhouseCoopers LLP
(10/99)
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Training
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Intermediate Training Modules provide more in-depth training on GASB Statement No. 34
(08/01)
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NASACT/AGA GASB 34 Teleconference
(05/01)
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NASACT/SATP training package
(10/00)
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NASACT's first training product on GASB 34
(09/99)
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| Letters of Comment |
NASACT's Comment Letter to GASB on the Preliminary Views on Major Issues Related to Accounting and Financial Reporting for Pollution Remediation Liabilities
(06/05)
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NASACT's comment letter on the GASB's exposure draft entitled Accounting for Termination Benefits.
(03/05)
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NASACT's comment letter on the GASB's exposure draft entitled, Net Assets Restricted by Enabling Legislation, and Amendment of GASB Statements No. 34 and No. 44
(09/04)
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NASACT's comment letter on GASB's proposed concepts statement entitled, Communication Methods
(09/04)
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NASACT's comment letter on the GASB's revised exposure draft entitled, Accounting and Financial Reporting by Employers for Postemployment Benefits Other Than Pensions
(04/04)
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NASACT's comment letter on the GASB's proposed technical bulletin entitled, Tobacco Settlement Recognition and Financial Reporting Entity Issues
(03/04)
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NASACT's letter of comment on the GASB's exposure draft entitled, Economic Condition Reporting: The Statistical Section, an amendment of NCGA Statement 1
(11/03)
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NASACT's comment letter on the GASB's proposed technical bulletin entitled, Disclosure Requirements for Derivatives Not Presented at Fair Value on the Statement of Net Assets
(05/03)
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NASACT's comment letter on the GASB's exposure draft entitled, Accounting and Financial Reporting by Employers for Postemployment Benefits Other Than Pensions
(04/03)
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NASACT's comment letter on the GASB's exposure draft entitled, Accounting and Financial Reporting by Employers for Postemployment Benefits Other Than Pensions
(04/03)
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NASACT's comment letter on the GASB's exposure draft entitled, Accounting and Financial Reporting for Impairment of Capital Assets and for Insurance Recoveries
(03/03)
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NASACT's comment letter on the GASB's exposure draft entitled, Budgetary Comparison Schedules - Perspective Differences, an amendment of GASB Statement No. 34
(02/03)
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NASACT's comment letter on the GASB's exposure draft entitled, Deposit and Investment Risk Disclosures, an amendment of GASB Statement No. 3
(10/02)
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NASACT's comment letter on the GASB's exposure draft entitled, The Financial Reporting Entity - Affiliated Organizations, an amendment of GASB Statement No. 14
(10/01)
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NASACT's comment letter on the GASB's exposure draft entitled, Basic Financial Statements - and Management's Discussion and Analysis - for State and Local Governments: Omnibus, an amendment of GASB Statements No. 21 and
No. 34
(03/05)
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NASACT's follow-up to public testimony on the exposure draft entitled, Certain Financial Statement Note Disclosures
(01/05)
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NASACT's comment letter on the GASB's exposure draft entitled, Certain Financial Statement Note Disclosures
(09/05)
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NASACT's comment letter on the GASB's proposed technical bulletin, Disclosure about Year 2000 Issues - a Rescission of Technical Bulletins 98-1
and 99-1
(01/05)
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NASACT's comment letter on the GASB's exposure draft, Recipient Reporting for Certain Shared Nonexchange Revenues - an Amendment of GASB Statement No. 33
(12/04)
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NASACT's comment letter to the GASB's exposure draft of the proposed interpretation, Recognition and Measurement of Certain Liabilities in Governmental Fund Financial Statements
(09/99)
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NASACT Responds to the GASB's Revised Exposure Draft - Basic
Financial Statements - and Management's Discussion and Analysis - for Public Colleges and Universities
(09/99)
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NASACT's comment letter on GASB's exposure draft entitled,
Accounting and Financial Reporting for Nonexchange Transactions
(06/97)
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NASACT letter to GASB regarding "Basic Financial Statements and Management's Discussion and Analysis for State and Local Governments"
(05/97)
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| Other Matters |
Audit opinions on state 1998 CAFRs: impact of GASB's Y2K footnote disclosures
(11/00)
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NASACT
News | Other
News/Announcements
Congressional
& Regulatory Comments
Washington Updates | Technical
Updates
Joint Audit Reports
| Conference Presentations
Surveys | Document
Archive
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