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The Generally Accepted Government Auditing Standards (GAGAS), commonly referred to as the "Yellow Book", are produced in the United States by the Government Accountability Office (GAO). The standards apply to both financial and performance audits of government agencies. Five general standards are included: Independence; Due care
The US Government Accountability Office (GAO) promulgates the Yellow Book. In July 2018, GAO issued a new revision of the Yellow Book , which supersedes the 2011 revision. The 2018 revision is effective for financial audits, attestation engagements, and reviews of financial statements for periods ending on or after June 30, 2020, and for ...
The Chairman of the Central Board of Direct Tax (India) constituted under the Central Board of Revenue Act, 1963 (India) or his nominee; 6. Two members to represent the chambers of commerce and industry to be nominated by The Central Government of India; and 7. One representative of the Security and Exchange Board of India to be nominated by it.
The UK Government publishes annual accounts for the whole of government. [1] It aims to provide more complete data for fiscal planning by producing consolidated financial statements. The accounts are produced in accordance with the International Financial Reporting Standards and independently audited by the Comptroller and Auditor General. [2]
The Ind AS are named and numbered in the same way as the International Financial Reporting Standards (IFRS). National Financial Reporting Authority (NFRA) recommend these standards to the Ministry of Corporate Affairs (MCA). MCA has to spell out the accounting standards applicable [1] for companies in India. As on date MCA has notified 40 Ind ...
Government auditing standards and circular A-133 audits, with conforming changes as of February 1, 2012: 28-10: 2013: Government auditing standards and circular A-133 audits, February 1, 2013: 28-11: 2014: Government auditing standards and circular A-133 audits, February 1, 2014: 28-12: 2015: Government auditing standards and single audits ...
AU [1] Section 150 states that there are ten standards: [2] three general standards, three fieldwork standards, and four reporting standards. These standards are issued and clarified Statements of Accounting Standards, with the first issued in 1972 to replace previous guidance. Typically, the first number of the AU section refers to which ...
A significant part of the data in the financial statements is presented according to Israeli Government Accounting Standards and IPSAS, but the statement of assets does not represent all the assets held by the State of Israel. Italy – Italy is moving towards an accrual accounting system. As required by the Reform 1.15 of the National Recovery ...