Wiley GAAP for Governments 2017: Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments

The essential reference for governmental GAAP application Wiley GAAP for Governments 2017 provides 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 2017 the reference financial professionals 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 9 .3 Fund Accounting Fundamentals 29 .4 General Fund and Special Revenue Funds 49 .5 Capital Projects Funds 61 .6 Debt Service Funds 73 .7 Proprietary Funds 81 .8 Fiduciary Funds 93 .9 Financial Statements Prepared by Governments 103 .10 The Importance of Budgets to Governments 169 .11 Definition of the Reporting Entity 181 .12 Cash and Investments Valuation and Disclosures 225 .13 Derivative Instruments 283 .14 Capital Assets 309 .15 Debt and Other Obligations 341 .16 Landfill Closure and Postclosure Care Costs 379 .17 Postemployment Benefits Pension and Other 389 .18 Compensated Absences 443 .19 Accounting for Leases 453 .20 Nonexchange Transactions 473 .21 Risk Financing and Insurance–Related Activities/Public Entity Risk Pools 487 .22 Pension and OPEB Plan Financial Statements 513 .23 Educational and Other Governmental Entities 589 .Appendix: Disclosure Checklist 603 .Index 645

• ISBN: 978-1-119-38146-4
• Editorial: John Wiley & Sons
• Encuadernacion: Rústica
• Páginas: 672
• Fecha Publicación: 18/09/2017
• Nº Volúmenes: 1
• Idioma: Inglés