Details

Wiley GAAP for Governments 2012

Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments
7. Aufl.

von: Warren Ruppel
57,99 €
Verlag:	Wiley
Format:	PDF
Veröffentl.:	24.01.2012
ISBN/EAN:	9781118286784
Sprache:	englisch
Anzahl Seiten:	624

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Beschreibungen

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

Autorenportrait

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.

Back cover copy

The most practical, authoritativeguide 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. Financial statement preparers, attestors, and readers will find its full coverage of authoritative accounting standards coupled with many examples, illustrations, and helpful practice hints extremely useful and user-friendly. Designed with the needs of the user in mind, a "New Developments" chapter keeps you informed of all the important developments in governmental GAAP during the past year. A look ahead at the status of current and future Governmental Accounting Standards Board standards and projects provides information on the very latest in standard-setting activities and covers: <ul> <li> GASB Statement No. 57 OPEB Measurements by Agent Employers and Agent Multi-Employer Plans </li> <li> GASB Statement No. 58 Accounting and Financial Reporting for Chapter 9 Bankruptcies </li> <li> GASB Statement No. 59 Financial Instruments Omnibus </li> <li> GASB Statement No. 60 Accounting and Financial Reporting for Concession Agreements </li> <li> GASB Statement No. 61 The Financial Reporting Entity Omnibus—an amendment of GASB Statements No. 14 and 34 </li> <li> GASB Statement No. 62 Codification of Accounting and Financial Reporting Guidance Contained in Pre-November 30, 1989 FASB and AICPA Pronouncements </li> <li> GASB Statement No.63 Financial Reporting of Deferred Outflows of Resources, Deferred Inflows of Resources, and Net Position </li> <li> GASB Statement No. 64 Derivative Instruments: Application of Hedge Accounting Termination Provisions—an amendment of GASB Statement No. 53 </li> <li> Exposure Draft Technical Corrections—an amendment of GASB Statements No. 10 and 62 </li> <li> Exposure Draft Reporting Items Previously Recognized as Assets and Liabilities </li> <li> Exposure Draft Accounting and Financial Reporting for Pensions—an amendment of GASB Statement No. 25 </li> <li> Exposure Draft Accounting and Financial Reporting for Pensions—an amendment of GASB Statement No. 27 </li> <li> Latest on GASB Technical Plan </li> </ul> Wiley GAAP for Governments 2012 strives to be a thorough, reliable reference that you'll use constantly. It's designed to be kept on your desk rather than on your bookshelf.