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Informationen zum Autor WARREN RUPPEL, CPA, is the author of four Wiley accounting publications, including Wiley GAAP for Governments . He is a partner in the Nonprofit and Government Services Group of Marks Paneth & Shron LLP in New York. He began his career at KPMG in 1979 and joined Deloitte & Touche in 1989 to specialize in audits of not-for-profit organizations and governments. Mr. Ruppel has served as the chief financial officer of an international not-for-profit organization and as the Assistant Comptroller for Accounting of The City of New York, where he was responsible for all aspects of the City's accounting and financial reporting. Klappentext For laypeople and accountants with little or no governmental accounting experience, Governmental Accounting Made Easy, Second Edition is a complete and easy-to-use road map to a broad range of governmental accounting topics, and how these individual aspects of governmental accounting work together under the financial reporting model for governments adopted by the Governmental Accounting Standards Board. Read, interpret, and analyze governmental financial statements-- Governmental Accounting Made Easy, Second Edition explains everything you need to know. With an entirely new chapter on accounting for OPEB benefits, the Second Edition offers just-the-basics coverage of: Basic accounting concepts underlying all governmental accounting and financial reporting Basic financial statements prepared by governments, including government-wide financial statements and fund financial statements Note disclosures that accompany governmental financial statements Complicated accounting issues commonly found in governmental financial statements Background and definition for understanding the reporting entity Accounting requirements for revenues from non-exchange transactions Recording and valuing capital assets Now with new coverage of accounting for pollution remediation obligations, asset impairment, and asset classification, as well as revised and expanded discussion of pension reporting and sales and pledges of receivables and future revenues, Governmental Accounting Made Easy, Second Edition is the most helpful single-source reference you will find. Whether you are a manager, budget preparer, state legislator, comptroller, lawyer, bond counsel, underwriter of municipal bonds, rating agency employee, bond insurer, contractor, or a member of a school board or city council-- Governmental Accounting Made Easy, Second Edition offers a wealth of practical information for putting accounting principles to work for your organization. Zusammenfassung Government Accounting Made Easy provides a simplified background and discussion of a broad range of governmental accounting topics. The book guides the reader in understanding how these individual topics come together to form a whole! under the new Governmental Accounting Standards Board 34 (GASB 34) financial reporting model. Inhaltsverzeichnis Preface ix Chapter 1 Introduction and Background 1 What Are Generally Accepted Accounting Principles? 1 Who Sets Generally Accepted Accounting Principles for Governments? 5 Do Governments Need to Comply with Generally Accepted Accounting Principles? 9 Why Is Governmental Accounting and Financial Reporting Different from Commercial and Not-for-Profit Accounting and Financial Reporting? 10 To What Entities Do Governmental Generally Accepted Accounting Principles Apply? 15 Chapter 2 Basic Governmental Accounting Concepts 19 Understanding the Different Bases of Accounting 20 Understanding What Measurement Focuses Are Used by Governments 26 Defining and Understanding the Nature of Assets 29 Defining and Understanding the Nature of Liabilities 43 Defining and Understanding the Nature of Net Assets 49
