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AICPA issues new technical practice aids

  • AICPA document Image

Jul 26, 2017

The AICPA has issued five new Q&As related to its Technical Practice Aids on reporting issues.

Specifically, the following Q&As have been added to TIS Section 9160:

  • .31, “Following Accounting Standards as Promulgated by FASB by a State or Local Governmental Entity.”
  • .32, “Reporting on Accounting Standards as Promulgated by FASB by a State or Local Government.”
  • .33, “Engagement Acceptance When a State or Local Government Elects to Follow a Special Purpose Framework.”
  • .34, “Accounting Standards as Promulgated by FASB as a Special Purpose Framework.”
  • .35, “Reporting on Indian Tribe Financial Statements Prepared in Accordance With Accounting Standards as Promulgated by FASB.”

For more information, see the recently issued technical questions and answers page on the AICPA’s Web site.

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