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E-book
Author Ruppel, Warren.

Title Wiley GAAP for Governments 2011 : Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments
Published Hoboken : John Wiley & Sons, 2011
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Description 1 online resource (964 pages)
Contents Preface -- About the Author -- 1 New Developments -- 2 History and Theory Underlying Governmental Accounting -- 3 Fund Accounting Fundamentals -- 4 General Fund and Special Revenue Funds -- 5 Capital Projects Funds -- 6 Debt Service Funds -- 7 Proprietary Funds -- 8 Fiduciary Funds -- 9 Financial Statements Prepared by Governments -- 10 The Importance of Budgets to Governments -- 11 Definition of the Reporting Entity -- 12 Cash and Investments-Valuation and Disclosures -- 13 Derivative Instruments -- 14 Capital Assets -- 15 Debt and Other Obligations -- 16 Landfill Closure and Postclosure Care Costs -- 17 Postemployment Benefits-Pension and Other -- 18 Compensated Absences -- 19 Accounting for Leases -- 20 Nonexchange Transactions -- 21 Risk Financing and Insurance-Related Activities/Public Entity Risk Pools -- 22 Pension and OPEB Plan Financial Statements -- 23 Educational and Other Governmental Entities -- Appendix: Disclosure Checklist -- Index
Summary The most practical, authoritative guide to governmental GAAP Wiley GAAP for Governments 2011 is a comprehensive guide to the accounting and financial reporting principles used by state and local governments as well as other governmental entities. Designed with the needs of the user in mind, a "New Developments" chapter offers the important developments in governmental GAAP during the past year.* Full coverage of authoritative accounting standards* Extremely useful and user-friendly examples, illustrations, and helpful practice hints* A comprehensive guide to the accounting and financial reporting principles used by state and local governments as well as other governmental entities* Provides a look ahead to the status of current and future Governmental Accounting Standards Board standards and projects* Offers information on the very latest in standard-setting activities* Also by Warren Ruppel: Governmental Accounting Made Easy Wiley GAAP for Governments 2011 is a thorough, reliable reference financial professionals will consistently keep on their desks rather than on their bookshelves
Notes Print version record
Subject Finance, Public -- Accounting -- Standards -- United States.
Form Electronic book
ISBN 1118076079 (electronic bk.)
9781118076071 (electronic bk.)
(Paper)
(Paper)