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To make sure you are up to date on the special guidelines the GASB has declared, your manager asked you to research GASB Statement No. 56.
Write 500-750 words that addresses the following:
1. When was GASB Statement No. 56 initiated?
2. In your own words, what is the essence of the new ruling?
3. Why did the GASB probably deem it as being necessary?
4. How might GASB Statement No. 56 change the activities of any accountant performing governmental accounting?
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In relation to the assertions identified in (2), she asks you to identify additional procedures you would perform to gather sufficient appropriate evidence.
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