Wiley GAAP for Governments 2012 (PDF)
Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments
(Sprache: Englisch)
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...
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...
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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.
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.
Inhaltsverzeichnis zu „Wiley GAAP for Governments 2012 (PDF)“
Preface vii About the Author ix 1 New Developments 1 2 Foundations of Governmental Accounting 27 3 Fund Accounting Fundamentals 51 4 General Fund and Special Revenue Funds 73 5 Capital Projects Funds 87 6 Debt Service Funds 101 7 Proprietary Funds 111 8 Fiduciary Funds 135 9 Financial Statements Prepared by Governments 141 10 The Importance of Budgets to Governments 207 11 Definition of the Reporting Entity 219 12 Cash and Investments--Valuation and Disclosures 259 13 Derivative Instruments 285 14 Capital Assets 315 15 Debt and Other Obligations 347 16 Landfill Closure and Postclosure Care Costs 383 17 Postemployment Benefits--Pension and Other 393 18 Compensated Absences 433 19 Accounting for Leases 445 20 Nonexchange Transactions 465 21 Risk Financing and Insurance-Related Activities/Public Entity Risk Pools 481 22 Pension and OPEB Plan Financial Statements 511 23 Educational and Other Governmental Entities 561 Appendix: Disclosure Checklist 577 Index 607
Autoren-Porträt von Warren Ruppel
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.
Bibliographische Angaben
- Autor: Warren Ruppel
- 2012, 7. Auflage, 624 Seiten, Englisch
- Verlag: John Wiley & Sons
- ISBN-10: 1118286782
- ISBN-13: 9781118286784
- Erscheinungsdatum: 24.01.2012
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