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AICPA Industry Audit and Accounting Guides (AAG) and Statements of Position (SOP) AICPA Industry Audit and Accounting Guides (AAG) and Statements of Position (SOP)
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AAG—Audits of State and Local Governmental Units (1974)AAG—State and Local Governments (2002)AAG—Gaming (2011)AAG—Health Care Entities (2011)SOP 75-3—Accrual of Revenues and Expenditures by State and Local Governmental UnitsSOP 77-2—Accounting for Interfund Transfers of State and Local Governmental UnitsSOP 78-7—Financial Accounting and Reporting by Hospitals Operated by a Governmental UnitSOP 80-2—Accounting and Financial Reporting by Governmental UnitsSOP 98-2—Accounting for Costs of Activities of Not-for-Profit Organizations and State and Local Governmental Entities That Include Fund Raising
AAG—Audits of State and Local Governmental Units (1974)AAG—State and Local Governments (2002)AAG—Gaming (2011)AAG—Health Care Entities (2011)SOP 75-3—Accrual of Revenues and Expenditures by State and Local Governmental UnitsSOP 77-2—Accounting for Interfund Transfers of State and Local Governmental UnitsSOP 78-7—Financial Accounting and Reporting by Hospitals Operated by a Governmental UnitSOP 80-2—Accounting and Financial Reporting by Governmental UnitsSOP 98-2—Accounting for Costs of Activities of Not-for-Profit Organizations and State and Local Governmental Entities That Include Fund Raising