Wiley GAAP for Governments 2001: Interpretation and Application of Generally Accepted Accounting Principles for State and Local Governments 2001

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John Wiley & Sons, Feb 2, 2001 - Study Aids - 594 pages
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The most practical, authoritative guide to governmental GAAP

Wiley GAAP for Governments 2001 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 and attestors 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 of the important developments in governmental GAAP during the past year. A look ahead to 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:

  • GASB Statement No. 34 "Basic Financial Statements——and Management’s Discussion and Analysis–for State and Local Governments," including experiences of governments that have early-implemented the Statement, plus coverage of the Implementation Guide for GASB 34 issued by the GASB staff in April 2000
  • GASB Statement No. 35 "Basic Financial Statements——and Management’s Discussion and Analysis——for Public Colleges and Universities——an amendment of GASB Statement No. 34" issued in November 2000
  • GASB Statement No. 36 "Recipient Reporting for Certain Shared Nonexchange Revenues——an amendment of GASB Statement No. 33" issued in April 2000
  • Interpretation No. 6 of the GASB "Recognition and Measurement of Certain Liabilities and Expenditures in Governmental Fund Financial Statements"
  • GASB Technical Bulletin No. 2000-1 "Disclosures about Year 2000 Issues——a Rescission of GASB Technical Bulletins 98-1 and 99-1"
  • GASB Exposure Draft "Certain Financial Statement Note Disclosures"
  • Updated information on GASB Technical Agenda, including latest GASB discussions on a planned upcoming Exposure Draft on Postemployment Benefits Other Than Pensions (OPEB’s)

Here are some other highlights of Wiley GAAP for Governments 2001:

  • A streamlined format helps readers find what they need to know quickly
  • A comprehensive financial statement disclosure checklist assists preparers and attestors in confirming that their disclosures are complete
  • New accounting standards are fully integrated into the text and examples are provided in the related chapters

Wiley GAAP for Governments 2001 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.

And don’t forget to add Wiley GAAP for Governments Field Guide 2001 to your library

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Contents

Chapter Title No 1 New Developments
1
Overview of Accounting and Financial Reporting by Governments
45
Accounting FundamentalsFund Accounting Fundamentals and Basis of AccountingMeasurement Focus
65
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