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Wiley GAAP for governments 2016 : interpretation and application of generally accepted accounting principles for state and local governments.

Author: Warren Ruppel
Publisher: Hoboken, N.J. : Wiley, ©2016.
Edition/Format:   Print book : EnglishView all editions and formats
Summary:
The essential reference for governmental GAAP application Wiley GAAP for Governments 2016provides the latest information on GAAP, with coverage designed specifically for government entities.
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Document Type: Book
All Authors / Contributors: Warren Ruppel
ISBN: 9781119107569 1119107563
OCLC Number: 946094389
Notes: Includes index.
Description: ix, 646 pages ; 24 cm
Contents: New Developments --
Foundations of Governmental Accounting --
Fund Accounting Fundamentals --
General Fund and Special Revenue Funds --
Capital Projects Funds --
Debt Service Funds --
Proprietary Funds --
Fiduciary Funds --
Financial Statements Prepared by Governments --
The Importance of Budgets to Governments --
Definition of the Reporting Entity --
Cash and Investments: Valuation and Disclosures --
Derivative Instruments --
Capital Assets --
Debt and Other Obligations --
Landfill Closure and Postclosure Care Costs --
Postemployment Benefits: Pension and Other --
Compensated Absences --
Accounting for Leases --
Nonexchange Transactions --
Risk Financing and Insurance-Related Activities/Public Entity Risk Pools --
Pension and OPEB Plan Financial Statements --
Educational and Other Governmental Entities --
Appendix: Disclosure Checklist
Other Titles: GAAP for governments 2014

Abstract:

The essential reference for governmental GAAP application Wiley GAAP for Governments 2016 provides the latest information on GAAP, with coverage designed specifically for government entities.  Read more...

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