Wiley Gaap for Governments 2015 - Interpretation Application of Generally Accepted Accounting

Klappentext The essential reference for governmental GAAP applicationWiley GAAP for Governments 2015 provides 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 implementation information and explanations of the important developments in governmental GAAP that have occurred in the past year. Exclusive coverage includes school districts! public authorities! and individual pension plans financial statements! with a disclosure checklist that helps preparers ensure compliance. Visual aids help facilitate the reader's understanding of the material! providing a comprehensive guide to financial reporting for governments at the state and local level. This reliable guide is an industry favorite for its accessibility! completeness! and relevance! helping readers achieve and maintain compliance with minimal burden.Governmental accounting standards are continuously being released! growing in complexity with each iteration. Wiley GAAP for Governments is updated annually to provide the most up-to-date information available! with thorough explanations and expert implementation advice.* Get up to speed on the newest accounting pronouncements* Understand how GAAP applies to government bodies and pension plans* Refer to disclosure checklists designed specifically for government entities* Study flowcharts! diagrams! and charts to gain a deeper understandingThis user-friendly guide is organized for easy navigation! and designed to help preparers quickly find! understand! and apply the information they need. Expert guidance through the increasing complexity of preparation and implementation of relevant changes is what makes Wiley GAAP for Governments 2015 the reference financial professionals keep on their desks rather than on their bookshelves. Zusammenfassung The essential reference for governmental GAAP applicationWiley GAAP for Governments 2015 provides 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 implementation information and explanations of the important developments in governmental GAAP that have occurred in the past year. Exclusive coverage includes school districts! public authorities! and individual pension plans financial statements! with a disclosure checklist that helps preparers ensure compliance. Visual aids help facilitate the reader's understanding of the material! providing a comprehensive guide to financial reporting for governments at the state and local level. This reliable guide is an industry favorite for its accessibility! completeness! and relevance! helping readers achieve and maintain compliance with minimal burden.Governmental accounting standards are continuously being released! growing in complexity with each iteration. Wiley GAAP for Governments is updated annually to provide the most up-to-date information available! with thorough explanations and expert implementation advice.* Get up to speed on the newest accounting pronouncements* Understand how GAAP applies to government bodies and pension plans* Refer to disclosure checklists designed specifically for government entities* Study flowcharts! diagrams! and charts to gain a deeper understandingThis user-friendly guide is organized for easy navigation! and designed to help preparers quickly find! understand! and apply the information they need. Expert guidance through the increasing complexity of preparation and implementation of relevant changes is what makes Wiley GAAP for Governments 2015 the reference financial professionals keep on their desks rather than on their bookshelves. Inhaltsverzeichnis Preface viiAbout the Author ix1 New Developments 12 Foundations of Governmental Accounting 173 Fun...

Table des matières

Preface vii

About the Author ix

1 New Developments 1

2 Foundations of Governmental Accounting 17

3 Fund Accounting Fundamentals 43

4 General Fund and Special Revenue Funds 65

5 Capital Projects Funds 77

6 Debt Service Funds 91

7 Proprietary Funds 101

8 Fiduciary Funds 117

9 Financial Statements Prepared by Governments 123

10 The Importance of Budgets to Governments 197

11 Definition of the Reporting Entity 211

12 Cash and Investments-Valuation and Disclosures 265

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 613

Appendix: Disclosure Checklist 629

Index 663

Détails du produit

• Auteurs: Warren Ruppel
• Edition: Wiley, John and Sons Ltd
• Langues: Anglais
• Format d'édition: Livre de poche
• Sortie: 10.04.2015
• EAN: 9781118979907
• ISBN: 978-1-118-97990-7
• Pages: 692
• Thèmes: Wiley Regulatory Reporting; Wiley Regulatory Reporting
• Catégorie: Sciences sociales, droit, économie > Economie > Economie privée