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Book Cover
E-book
Author Ruppel, Warren, author

Title Wiley GAAP for governments 2016 : interpretation and application of generally accepted accounting principles for state and local governments / Warren Ruppel
Published Chichester, West Sussex, United Kingdom : Wiley, 2016
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Description 1 online resource
Series Wiley Regulatory Reporting
Wiley Regulatory Reporting
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
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. With a focus on the practical rather than the academic, this book provides insightful, up to date implementation information and explanations of the important developments in governmental GAAP that have occurred in the past year. Exclusive coverage includes school districts, public authorities, and individual pension plans financial statements, with a disclosure checklist that helps preparers ensure compliance. Visual aids help facilitate the reader's understanding of the material, providing a comprehensive guide to financial reporting for governments at the state and local level. This reliable guide is an industry favourite for its accessibility, completeness, and relevance, helping readers achieve and maintain compliance with minimal burden. Governmental accounting standards are continuously being released, growing in complexity with each iteration. Wiley GAAP for Governments is updated annually to provide the most up-to-date information available, with thorough explanations and expert implementation advice. -Get up to speed on the newest accounting pronouncements -Understand how GAAP applies to government bodies and pension plans -Refer to disclosure checklists designed specifically for government entities -Study flowcharts, diagrams, and charts to gain a deeper understanding This user-friendly guide is organized for easy navigation, and designed to help preparers quickly find, understand, and apply the information they need. Expert guidance through the increasing complexity of preparation and implementation of relevant changes is what makes Wiley GAAP for Governments 2016 the reference financial professionals keep on their desks rather than on their bookshelves
Notes Includes index
Online resource; title from PDF title page (John Wiley, viewed February 19, 2016)
Subject Finance, Public -- Accounting.
Genre/Form Study aids.
Form Electronic book
ISBN 111910758X (electronic bk)
1119239540 (electronic bk)
9781119107583 (electronic bk)
9781119239543 (electronic bk)
(print)