Wiley GAAP for Governments 2019 Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments /
The authoritative guide to governmental GAAP compliance, fully updated for 2019 Wiley GAAP for Governments 2019 is the definitive resource for accurate information on the latest pronouncements and guidelines applicable to state and local governments and entities. Designed as a practical application...
| Main Author: | |
|---|---|
| Format: | eBook |
| Language: | English |
| Published: |
Newark :
John Wiley & Sons, Incorporated,
2019.
|
| Subjects: | |
| Online Access: | Connect to the full text of this electronic book |
Table of Contents:
- Cover; Title Page; Copyright Page; Contents; Preface; About the Author; Chapter 1 New Developments; Introduction; Recently Issued GASB Statements and Their Effective Dates; Exposure Drafts; Exposure Drafts-Implementation Guide; Preliminary Views; Financial Reporting Model Improvements; Invitation to Comment; Revenue and Expense Recognition; GASB Project Plan; Summary; Chapter 2 Foundations of Governmental Accounting; Introduction; Chapter Overview; Entities Covered by Governmental Accounting Principles; Distinguishing a Governmental Entity from a Not-for-Profit Organization
- Overview of the History of Governmental Accounting Standards SettingObjectives of Governmental Accounting and Financial Reporting; GASB Concepts Statement 1; Primary Characteristics of a Government's Structure and the Services It Provides; Control Characteristics Resulting from a Government's Structure; Objectives of Financial Reporting; Communication Methods; Concepts Statement 3-Communication Methods in General-Purpose External Financial Reports that Contain Basic Financial Statements; Elements of Financial Statements; Measurement of Elements of Financial Statements
- Hierarchy of Governmental Accounting StandardsGAAP Hierarchy for Governments; Codification of Certain FASB and AICPA Accounting and Financial Reporting Guidance; Summary; Chapter 3 Fund Accounting Fundamentals; Introduction; Definition of Fund and the Purpose of Fund Accounting; Why Do Governments Use Fund Accounting?; Fund Accounting under the GASBS 34 Reporting Model; How Is the Number of Funds to Be Established Determined?; A Synopsis of the Various Types of Funds Used by Governments for Accounting and Financial Reporting; Governmental Funds; Proprietary (Business-Type) Funds
- Internal Service FundsFiduciary Funds; Major Funds; A Definition of Basis of Accounting and Measurement Focus; Basis of Accounting; Recognition and Measurement of Certain Fund Liabilities and Expenditures; Measurement Focus; A Synopsis of Basis of Accounting and Measurement Focus Used by Each Type of Fund; Summary; Chapter 4 General Fund and Special Revenue Funds; Introduction; Basis of Accounting and Measurement Focus; Nature and Use of the General Fund; Nature and Use of Special Revenue Funds; Accounting for Certain Revenue and Expenditures of General and Special Revenue Funds
- Special Considerations-Component UnitsSpecial Assessments; Miscellaneous Revenues; Expenditures; Accounting for Assets, Liabilities, and Fund Balances of General and Special Revenue Funds; Inventories and Prepaids; Fund Balances; Summary; Chapter 5 Capital Projects Funds; Introduction; Basis of Accounting; Measurement Focus; When Are Capital Projects Funds Used?; Revenues and Other Financing Sources; Proceeds from Debt Issuance; Bond Anticipation Notes; Demand Bonds; Special Assessment Debt; Arbitrage Rebate Accounting; Summary; Chapter 6 Debt Service Funds; Introduction