rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    title: Wiley GAAP for governments 2016
    sub title: interpretation and application of generally accepted accounting principles for state and local governments
  name:
    name part: Ruppel, Warren
    role:
      role term: creator
    role:
      role term: author.
  type of resource: text
  genre: Electronic books.
  origin info:
    place:
      place term: enk
    date issued: 2016
    issuance: monographic
  language:
    language term: eng
  physical description:
    form: remote
    extent: 1 online resource
  abstract: The essential reference for governmental GAAP application Wiley GAAP for Governments 2016provides 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 2016 the reference financial professionals keep on their desks rather than on their bookshelves.
  table of contents: New Developments -- Foundations of Governmental Accounting -- Fund Accounting Fundamentals -- General Fund and Special Revenue Funds -- Capital Projects Funds -- Debt Service Funds -- Proprietary Funds -- Fiduciary Funds -- Financial Statements Prepared by Governments -- The Importance of Budgets to Governments -- Definition of the Reporting Entity -- Cash and Investments: Valuation and Disclosures -- Derivative Instruments -- Capital Assets -- Debt and Other Obligations -- Landfill Closure and Postclosure Care Costs -- Postemployment Benefits: Pension and Other -- Compensated Absences -- Accounting for Leases -- Nonexchange Transactions -- Risk Financing and Insurance-Related Activities/Public Entity Risk Pools -- Pension and OPEB Plan Financial Statements -- Educational and Other Governmental Entities -- Appendix: Disclosure Checklist.
  note: Warren Ruppel.
  note: Includes index.
  subject:
    topic: Finance, Public
    topic: Accounting
  classification: HJ9733 .R86 2016
  classification: 657/.835
  related item:
    title info:
      title: Wiley regulatory reporting
  related item:
    title info:
      title: Wiley GAAP for Governments 2016: Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments
    name:
      name part: Ruppel, Warren.
    origin info:
      publisher: : Wiley, ©2016
  identifier: 9781119107583
  identifier: 111910758X
  identifier: 9781119239543
  identifier: 1119239540
  identifier: 9781119107576
  identifier: 1119107571
  identifier: 9781118979907
  identifier: 9781119107569
  identifier: 9781119107583 Wiley
  identifier: http://proxy.library.tamu.edu/login
  record info:
    record content source: NhCcYBP
    record creation date: 160219
    record change date: 20260214212951.4
    record identifier: in00004685253
    language of cataloging:
      language term: eng