Wiley GAAP for Governments 2019
Wiley GAAP for Governments 2019
Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments
Ruppel, Warren
John Wiley & Sons Inc
12/2019
640
Mole
Inglês
9781119511687
890
Descrição não disponível.
Preface vii About the Author ix 1 New Developments 1 2 Foundations of Governmental Accounting 5 3 Fund Accounting Fundamentals 27 4 General Fund and Special Revenue Funds 47 5 Capital Projects Funds 59 6 Debt Service Funds 71 7 Proprietary Funds 79 8 Fiduciary Funds 93 9 Financial Statements Prepared by Governments 105 10 The Importance of Budgets to Governments 171 11 Definition of the Reporting Entity 183 12 Cash and Investments-Valuation and Disclosures 229 13 Derivative Instruments 287 14 Capital Assets 313 15 Debt and Other Obligations 345 16 Landfill Closure and Postclosure Care Costs 385 17 Postemployment Benefits-Pension and Other 395 18 Compensated Absences 437 19 Accounting for Leases 447 20 Nonexchange Transactions 469 21 Risk Financing and Insurance-Related Activities/Public Entity Risk Pools 483 22 Pension and OPEB Plan Financial Statements 509 23 Educational and Other Governmental Entities 543 Appendix: Disclosure Checklist 557 Index 599
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<p>governmental GAAP; state government GAAP; local government GAAP; governmental GAAP guide; governmental GAAP reference; governmental GAAP interpretation; governmental GAAP analysis; governmental GAAP examples; GAAP for governments; Generally Accepted Accounting Principles guide; GAAP governmental guidelines; GAAP governmental definitions; GASB pronouncements; GASB guide; GASB reference; GASB rules; GASB examples; Governmental Accounting Standards Board guide; governmental accounting; governmental financial reporting; Wiley GAAP for Governments 2019: Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments; Warren Ruppel</p>
Preface vii About the Author ix 1 New Developments 1 2 Foundations of Governmental Accounting 5 3 Fund Accounting Fundamentals 27 4 General Fund and Special Revenue Funds 47 5 Capital Projects Funds 59 6 Debt Service Funds 71 7 Proprietary Funds 79 8 Fiduciary Funds 93 9 Financial Statements Prepared by Governments 105 10 The Importance of Budgets to Governments 171 11 Definition of the Reporting Entity 183 12 Cash and Investments-Valuation and Disclosures 229 13 Derivative Instruments 287 14 Capital Assets 313 15 Debt and Other Obligations 345 16 Landfill Closure and Postclosure Care Costs 385 17 Postemployment Benefits-Pension and Other 395 18 Compensated Absences 437 19 Accounting for Leases 447 20 Nonexchange Transactions 469 21 Risk Financing and Insurance-Related Activities/Public Entity Risk Pools 483 22 Pension and OPEB Plan Financial Statements 509 23 Educational and Other Governmental Entities 543 Appendix: Disclosure Checklist 557 Index 599
Este título pertence ao(s) assunto(s) indicados(s). Para ver outros títulos clique no assunto desejado.
<p>governmental GAAP; state government GAAP; local government GAAP; governmental GAAP guide; governmental GAAP reference; governmental GAAP interpretation; governmental GAAP analysis; governmental GAAP examples; GAAP for governments; Generally Accepted Accounting Principles guide; GAAP governmental guidelines; GAAP governmental definitions; GASB pronouncements; GASB guide; GASB reference; GASB rules; GASB examples; Governmental Accounting Standards Board guide; governmental accounting; governmental financial reporting; Wiley GAAP for Governments 2019: Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments; Warren Ruppel</p>
