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.

Z wnętrza książki

Co mówią ludzie - Napisz recenzję

Nie znaleziono żadnych recenzji w standardowych lokalizacjach.

Spis treści

Preface
Entities Covered by Governmental Accounting Principles
For Accounting and Financial Reporting
General Fund and Special Revenue Funds
Measurement Focus
Debt Service Funds
Proprietary Funds
Fiduciary Funds
Debt and Other Obligations
Fund Accounting Fundamentals
Requirements For Defined Benefit Pension and OPEB Plans
Compensated Absences
Accounting for Leases
Nonexchange Transactions
Risk Financing and InsuranceRelated
Pension and OPEB Plan Financial Statements

The Importance of Budgets to Governments
Definition of the Reporting Entity
Cash and InvestmentsValuation and Disclosures
Pooled Securities
Capital Assets
Educational and Other Governmental Entities
Disclosure Checklist
Index
Prawa autorskie

Inne wydania - Wyświetl wszystko

Kluczowe wyrazy i wyrażenia

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