The most practical, authoritative guide to governmental GAAP Wiley GAAP for Governments 2013 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, this comprehensive resource presents 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 2013 is a thorough, reliable reference financial professionals will consistently keep on their desks rather than on their bookshelves. INDICE: Preface vii About the Author ix 1 New Developments 1 2 Foundations of Governmental Accounting 13 3 Fund Accounting Fundamentals 39 4 General Fund and Special Revenue Funds 61 5 Capital Projects Funds 75 6 Debt Service Funds 89 7 Proprietary Funds 99 8 Fiduciary Funds 115 9 Financial Statements Prepared by Governments 123 10 The Importance of Budgets to Governments 197 11 Definition of the Reporting Entity 211 12 Cash and Investments—Valuation and Disclosures 253 13 Derivative Instruments 281 14 Capital Assets 313 15 Debt and Other Obligations 345 16 Landfill Closure and Postclosure Care Costs 387 17 Postemployment Benefits—Pension and Other 397 18 Compensated Absences 449 19 Accounting for Leases 461 20 Nonexchange Transactions 485 21 Risk Financing and Insurance–Related Activities/Public Entity Risk Pools 503 22 Pension and OPEB Plan Financial Statements 533 23 Educational and Other Governmental Entities 605 Appendix: Disclosure Checklist 621 Index 653
- ISBN: 978-1-118-36323-2
- Editorial: John Wiley & Sons
- Encuadernacion: Rústica
- Páginas: 672
- Fecha Publicación: 22/03/2013
- Nº Volúmenes: 1
- Idioma: Inglés