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Wiley GAAP for governments 2016 : interpretation and application of generally accepted accounting principles for state and local governments /

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 implementat...

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Bibliographic Details
Main Author: Ruppel, Warren (Author)
Format: eBook
Language:English
Published: Chichester, West Sussex, United Kingdom : Wiley, 2016.
Series:Wiley regulatory reporting
Subjects:
Finance, Public > Accounting.
Electronic books.
Online Access:Connect to the full text of this electronic book
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.