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Klappentext The most practical, authoritative guide to governmental GAAP Wiley GAAP for Governments 2014 is a comprehensive guide to the accounting and financial reporting principles used by state and local governments as well as other governmental entities. Inhaltsverzeichnis Preface vii About the Author ix 1 New Developments 1 2 Foundations of Governmental Accounting 13 3 Fund Accounting Fundamentals 39 4 General Fund and Special Revenue Funds 61 5 Capital Projects Funds 75 6 Debt Service Funds 89 7 Proprietary Funds 99 8 Fiduciary Funds 113 9 Financial Statements Prepared by Governments 121 10 The Importance of Budgets to Governments 195 11 Definition of the Reporting Entity 209 12 Cash and Investments--Valuation and Disclosures 263 13 Derivative Instruments 291 14 Capital Assets 321 15 Debt and Other Obligations 351 16 Landfill Closure and Postclosure Care Costs 397 17 Postemployment Benefits--Pension and Other 407 18 Compensated Absences 459 19 Accounting for Leases 471 20 Nonexchange Transactions 495 21 Risk Financing and Insurance-Related Activities/Public Entity Risk Pools 513 22 Pension and OPEB Plan Financial Statements 543 23 Educational and Other Governmental Entities 615 Appendix: Disclosure Checklist 631 Index 665
Table des matières
Preface vii
About the Author ix
1 New Developments 1
2 Foundations of Governmental Accounting 13
3 Fund Accounting Fundamentals 39
4 General Fund and Special Revenue Funds 61
5 Capital Projects Funds 75
6 Debt Service Funds 89
7 Proprietary Funds 99
8 Fiduciary Funds 113
9 Financial Statements Prepared by Governments 121
10 The Importance of Budgets to Governments 195
11 Definition of the Reporting Entity 209
12 Cash and Investments--Valuation and Disclosures 263
13 Derivative Instruments 291
14 Capital Assets 321
15 Debt and Other Obligations 351
16 Landfill Closure and Postclosure Care Costs 397
17 Postemployment Benefits--Pension and Other 407
18 Compensated Absences 459
19 Accounting for Leases 471
20 Nonexchange Transactions 495
21 Risk Financing and Insurance-Related Activities/Public Entity Risk Pools 513
22 Pension and OPEB Plan Financial Statements 543
23 Educational and Other Governmental Entities 615
Appendix: Disclosure Checklist 631
Index 665
