GAAP for governments 2020 : interpretation and application of generally accepted accounting principles (eBook, 2020) [WorldCat.org]
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GAAP for governments 2020 : interpretation and application of generally accepted accounting principles

Author: Warren Ruppel
Publisher: Hoboken, NJ : Wiley, 2020
Edition/Format:   eBook : Document : EnglishView all editions and formats
Summary:
A comprehensive guide to the accounting and financial reporting principles used by state and local governments.
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Genre/Form: Electronic books
Material Type: Document, Internet resource
Document Type: Internet Resource, Computer File
All Authors / Contributors: Warren Ruppel
ISBN: 9781119596110 1119596114
OCLC Number: 1182628510
Notes: Includes index.
Description: 1 online resource
Contents: Front Matter --
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 --
Index
Other Titles: Wiley GAAP for governments 2020
Responsibility: Warren Ruppel.

Abstract:

A comprehensive guide to the accounting and financial reporting principles used by state and local governments.

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