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Author Ruppel, Warren

Title Wiley GAAP for Governments 2019 Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments / Warren Ruppel
Published Newark : John Wiley & Sons, Incorporated, 2019
Online access available from:
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Description 1 online resource (640 p.)
Contents Cover; Title Page; Copyright Page; Contents; Preface; About the Author; Chapter 1 New Developments; Introduction; Recently Issued GASB Statements and Their Effective Dates; Exposure Drafts; Exposure Drafts-Implementation Guide; Preliminary Views; Financial Reporting Model Improvements; Invitation to Comment; Revenue and Expense Recognition; GASB Project Plan; Summary; Chapter 2 Foundations of Governmental Accounting; Introduction; Chapter Overview; Entities Covered by Governmental Accounting Principles; Distinguishing a Governmental Entity from a Not-for-Profit Organization
Hierarchy of Governmental Accounting StandardsGAAP Hierarchy for Governments; Codification of Certain FASB and AICPA Accounting and Financial Reporting Guidance; Summary; Chapter 3 Fund Accounting Fundamentals; Introduction; Definition of Fund and the Purpose of Fund Accounting; Why Do Governments Use Fund Accounting?; Fund Accounting under the GASBS 34 Reporting Model; How Is the Number of Funds to Be Established Determined?; A Synopsis of the Various Types of Funds Used by Governments for Accounting and Financial Reporting; Governmental Funds; Proprietary (Business-Type) Funds
Internal Service FundsFiduciary Funds; Major Funds; A Definition of Basis of Accounting and Measurement Focus; Basis of Accounting; Recognition and Measurement of Certain Fund Liabilities and Expenditures; Measurement Focus; A Synopsis of Basis of Accounting and Measurement Focus Used by Each Type of Fund; Summary; Chapter 4 General Fund and Special Revenue Funds; Introduction; Basis of Accounting and Measurement Focus; Nature and Use of the General Fund; Nature and Use of Special Revenue Funds; Accounting for Certain Revenue and Expenditures of General and Special Revenue Funds
Overview of the History of Governmental Accounting Standards SettingObjectives of Governmental Accounting and Financial Reporting; GASB Concepts Statement 1; Primary Characteristics of a Government's Structure and the Services It Provides; Control Characteristics Resulting from a Government's Structure; Objectives of Financial Reporting; Communication Methods; Concepts Statement 3-Communication Methods in General-Purpose External Financial Reports that Contain Basic Financial Statements; Elements of Financial Statements; Measurement of Elements of Financial Statements
Special Considerations-Component UnitsSpecial Assessments; Miscellaneous Revenues; Expenditures; Accounting for Assets, Liabilities, and Fund Balances of General and Special Revenue Funds; Inventories and Prepaids; Fund Balances; Summary; Chapter 5 Capital Projects Funds; Introduction; Basis of Accounting; Measurement Focus; When Are Capital Projects Funds Used?; Revenues and Other Financing Sources; Proceeds from Debt Issuance; Bond Anticipation Notes; Demand Bonds; Special Assessment Debt; Arbitrage Rebate Accounting; Summary; Chapter 6 Debt Service Funds; Introduction
Notes Description based upon print version of record
Situations When a Debt Service Fund Is Required or Desirable
Title details screen
Subject Finance, Public -- Accounting -- Standards -- United States
Form Electronic book
ISBN 1119511585