Wiley GAAP for Governments 2012: Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments

Przednia okładka
John Wiley & Sons, 18 sty 2012 - 624
The most practical, authoritative guide to governmental GAAP

Wiley GAAP for Governments 2012 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 2012 is a thorough, reliable reference financial professionals will consistently keep on their desks rather than on their bookshelves.

 

Wybrane strony

Spis treści

Preface
Summary
Foundations of Governmental Accounting
Guidance
A Synopsis of The Various Types of Funds Used by Governments
of Fund
Capital Projects Funds
Debt Service Funds
Derivative Instruments
Capital Assets
Debt and Other Obligations
Landfill Closure and Postclosure Care Costs
Postemployment BenefitsPension and Other
Compensated Absences
Accounting for Leases
Nonexchange Transactions

Proprietary Funds
Fiduciary Funds
Financial Statements Prepared by Governments
The Importance of Budgets to Governments
Definition of the Reporting Entity
Cash and InvestmentsValuation and Disclosures
Previous Accounting Treatment
Risk Financing and InsuranceRelated ActivitiesPublic Entity
Risk Pools
Pension and OPEB Plan Financial Statements
Introduction
Disclosure Checklist
Index
Prawa autorskie

Inne wydania - Wyświetl wszystko

Wiley GAAP for Governments 2012: Interpretation and Application of Generally ...
Warren Ruppel
Podgląd niedostępny - 2012

Kluczowe wyrazy i wyrażenia

accounting and financial activities actuarial accrued liability Actuarial Present Value actuarial valuation AICPA amortization amount apply balance sheet basis of accounting benefit pension plan bonds budget capital assets capital projects fund cash flows chapter claims component units contracts contributions credit risk debt service fund defined benefit pension defined contribution plans determine disclosed disclosure requirements employer enterprise fund entity risk pool example expenditures expenses fair value FASB financial reporting financial statement preparer fiscal fund balance GAAP GASB Statement GASBS 25 GASBS 34 GASBS 43 government-wide financial statements governmental entity governmental funds hedgeable item hedging derivative instrument interest rate swap internal service fund issued landfill lease obligation OPEB plan operating payments plan members plan net assets premium primary government proprietary funds public entity risk recognized recorded reference rate reporting entity required supplementary information schedule securities lending special assessment special revenue funds transactions X,XXX X,XXX X.XXX

Informacje o autorze (2012)

Warren Ruppel, CPA (Woodcliff Lake, NJ), is the author of four Wiley accounting publications, including Wiley GAAP for Governments, and two CCH Miller accounting and auditing books. He began his career at KPMG Peat Marwick in 1979 and joined Deloitte & Touche in 1989 to specialize in not-for-profit organizations and audits of governments. Mr. Ruppel has since served as the chief financial officer of an international not-for-profit organization and as the assistant comptroller responsible for the accounting and financial reporting for one of the largest cities in the U.S.

Informacje bibliograficzne

TytułWiley GAAP for Governments 2012: Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments
AutorWarren Ruppel
Wydanie7
WydawcaJohn Wiley & Sons, 2012
ISBN111828206X, 9781118282069
Liczba stron624
  
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